2002 (12) TMI 339 - AT - Central Excise

Summary

The case involved M/s. White-Way Products, a pharmaceutical manufacturer, and M/s. AIMCO Pharmaceutical, a loan licensee producing goods in White-Way's factory. A duty demand of Rs. 52,000 was raised against White-Way for AIMCO's production. The dispute centered on whether a manufacturer must have their own unit for exemption under Notification No. 1/93. The Tribunal ruled in favor of White-Way, citing a previous decision by the Gujarat High Court that loan licensees without their own factory are eligible for exemption. The appeal was allowed, and the demand was deemed not maintainable.