2002 (9) TMI 358 - AT - Central Excise

Summary

The appeal dealt with whether the appellant can be denied the benefit of Notification No. 1/93-C.E. due to the raw material bearing the brand name of the manufacturer. Referring to previous cases, the Tribunal ruled in favor of the appellant, stating that the benefit cannot be denied based on the brand name of the raw material. The impugned order was set aside, and the appeal was allowed.