ELECTROSTEEL CASTINGS LIMITED Vs. STATE OF WEST BENGAL

JUDGEMENT

(1.) The West Bengal Government floated an incentive scheme by the name of "The West Bengal Incentive Scheme, 2004" (for short, "the 2004 Scheme") vide Notification No.134-CL/O/Incentive/17/03/01 dated March 24, 2004, published in the Official Gazette on March 31, 2004.

(2.) An "eligible unit" under Clause 3(xviii) of the 2004 Scheme means a unit in the large/small scale sector having Registration Certificate issued by the Directorate of Industries (DI) and Eligibility Certificate by the WBIDC or Registration Certificate issued by the District Industries Centre, as the case may be.

(3.) The petitioner no.1 made a composite application for registration and eligibility under the said Scheme and obtained a Registration Certificate on March 4, 2005 and an Eligibility Certificate on February 8, 2006. Thereafter, the petitioner applied for an amendment of the Registration Certificate on December 14, 2005 to modify the "Item of Manufacture" from "Piped Coal Gas" to "Conversion of Furnace (Furnace Oil to Coal Gas)". Such amendment was allowed, thereby modifying the "Item of Manufacture" as "use of Coal Gas in place of Furnace Oil."