Which one of the following statements is not correct? [IAS 2005]

• A. Rourkela Steel Plant, the first integrated steel plant in the Public Sector of India was set up with the Soviet Union collaboration.
• B. Salem Steel Plant is a premier producer of stainless steel in India.
• C. Maharashtra Elektrosmelt Ltd. is a subsidiary of the Steel Authority of India Ltd.
• D. Visakhapatnam Steel Plant is a unit of the Rashtriya Ispat Nigam Ltd.