JIM WALTER <JWC> BUSY OWENS-CORNING <OCF> PLANT Jim Walter Corp said it completed the acquisition of Owens-Corning Fiberglas Corp's mineral ceiling and fiberboard plant in Meridian, Miss. Terms were not disclosed The plant's operations will complement existing ceiling materials production within jim Walter's building material's group, which last year generated income of 54.9 mln dlrs on sales of 740 mln dlrs.