2000 (10) TMI 81 - AT - Central Excise

Summary

The respondent claimed exemption under Notification 1/93 for goods manufactured, but also availed Modvat credit for duty paid on goods bearing brand names of others. The Commissioner allowed the appeal, stating the exemption was not available for such goods. The department appealed, citing a previous case where a manufacturer had to choose one option for all goods covered by the notification. The Tribunal dismissed the appeal, as the manufacturer could not have availed of the exemption for goods bearing another person's brand name.