2001 (12) TMI 359 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled on whether M/s. Hemkunt Builders were eligible for small-scale exemption. The Revenue's appeal was rejected as the concrete cement slabs marked 'ESSAR' were not being traded, thus not falling under the brand name/trade name criteria of the notification. The Tribunal's decision was based on previous rulings and held that the benefit of the notification was available to the respondents.