9911796707
TMI Blog1999 (3) TMI 250X X X X Extracts X X X X X X X X Extracts X X X X ..... Order per : P.C. Jain, Vice President]. Briefly stated facts of this case are as follows :- 1.1 The respondents herein were manufacturing rivets during the relevant period i.e. 1-2-1989 to 31-7-1989. They were affixing the brand name of their customers on such rivets manufactured by the respondents and sold to such customers. Revenue by issue of a show cause notice dated 31-8-1989 demanded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n is whether these goods are going to the market to be sold and bought as they are indicating in the mind of buyer or the consumer a connection between these products on one hand and API and Hindustan Ferodo on the other. Probably they are not. If the quantity sold to API and Hindustan Ferodo are exclusively used by the latter in the manufacture of their product, then the para 7 of the Notificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... being further traded; they are being used as original equipment in further manufacture of clutch assembly or brake assembly. The provisions of para 7, therefore, are not applicable in the present situation, as held by the adjudicating authority subject to verification of the fact whether the goods sold by the respondents are used in the manufacture of further products clutch assembly or brake asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Galmour Industries reported in 1991 (54) E.L.T. 153 (Tribunal). We are of the view that the said judgments are not applicable in the present case inasmuch as the proviso of para 7 was not referred to in the said judgments. Further, the judgment of the Apex Court was essentially on the constitutionality of para 7 which was upheld by the Apex Court. It has nothing to do with the problem before us. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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