The Bhawanipur Education Society College arranged a Factory Visit for the students of Commerce Plus and all other courses to Modern India Steel Rolling Mills in Dankuni. 47 students accompanied by 2 Teachers were privileged to visit the factory. It was a great day and memory to be cherished forever.Industry Name: Modern India Steel Rolling Mills Date of Visit: 5 th January, 2018 Time of visit: 9 a.m. to 3 p.m. No. of Students: 47 Faculty Members: Professor Dr. Ashok Kumar Bose, Professor Stuti VarshneyAbout the Factory: Modern India Steel Rolling Mills is a Steel Rolling Company which works for Tata Steel Company. It remoulds Billets into TMT Bars of various sizes per the Company’s demand, some in common being 8mm, 10mm, 12mm, 16mm and 20mm rods (bars). They produce around 1300 units a day and have around 8 plants, a very successful business indeed.Operation: The managers guided us through the factory and explained the structure and parts of the plant. We were shown the cutter machine where raw materials (billets) were cut into desired sizes before entering the furnace at 1200 degrees Celsius. Then we saw the looping machine where molten hot billets were elongated into desired sizes and shapes and converted into TNT bars with the help of Pusher Machines. We were then escorted to watch the TNT bars being cooled down and packed in bundles to be sent to Tata Steel units. The Modern India Steel Rolling Mills neither sell in the market nor do buy, they have Plans sent by Tata Steel for various operations under which Tata Steel sends them billets and they furnish it into TMT bars by melting. This process is called Re-rolling. The entire operation has a minimum wastage of only 5% and a minimal Cost of Production per ton @ Rs 2700/ton (approx).Observation: The factory visit was a very inspiring visit. It made my learning simple, fun and easy. It presented before me the Division of Labour, Unity of Command, Hierarchy chain in a very beautiful way which I always read. It showcased how to be responsible towards the Environment and Society and how sticking to one thing with dedication can lead us to Success.Summary: What we saw, we learnt, we achieved from our sights is what words cannot sum up. Our Teachers prepared us how to behave, suggested us questions to be asked, guided us like our parents and taught the real Commerce us to us in the Laboratory of the World unlike a small room laboratory like Science Students. In our Dean Sir’s words (Prof, Dilip Shah), “You cannot learn Commerce, you are to see it with your 100 creative eyes and open your Ears, Mind and Soul outside in the real laboratory of the World rather than the book which showcase it to you ad Accountancy and Principles of Management.” has been justified.