2000 (4) TMI 278 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CEGAT, Mumbai involved the eligibility of inputs for concessional clearances under Notification No. 175/86 for manufacturing boxes with end-users' names embossed on them. The tribunal found in favor of the appellants, stating that the restriction on brand names applies to final goods ready for the market, not component parts supplied to manufacturers. The appeals were allowed with consequential relief.