2000 (8) TMI 423

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er per : Jyoti Balasundaram, Member (J)]. The brief facts of the case are that the respondents herein, who hold a Central Excise licence for manufacture of porcelain insulated blanks, filed classification list for manufacture of "Madhupam" brand insulators for Madhupam Enterprises, Limdi, a SSI Unit holding Central Excise licence. Madhupam Enterprises applied for cancellation of licence whic .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e adjudication order, holding inter alia that the bar contained in explanation 7 of Notification 175/86 will not be attracted since the respondents are clearing porcelain insulated blanks which are components of final products viz. electrical fuses manufactured and cleared by Madhupam Enterprises, hence this appeal by the Revenue. 2. We have heard Shri M.P. Singh, learned DR and Shri Jitendra Si .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... goods are being supplied to the customers for further manufacture and or not otherwise "traded" in the market, the benefit of small scale exemption should not be denied merely on the ground that the goods contained the brand name of another unit, since the use of the brand name is not in the "course of trade". Following the ratio of the Larger Bench decision cited supra, we hold that there is no g .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X