2002 (9) TMI 358

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..... r per : Justice K.K. Usha, President]. The only issue arising in this appeal is whether the appellant can be denied the benefit of Notification No. 1/93-C.E. for the reason that the raw material, namely, plain galvanized CRC sheets used by them in the process of corrugation bears the brand name of manufacturer of CRC sheets. 2. The learned Counsel for the appellant brought to our notice a .....

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..... intery the question that arose for consideration was whether assessees were disentitled to benefit of exemption Notification for small-scale industries on the ground that the raw material namely, Duplex-boards supplied by M/s. ITC Ltd. contained their house mark ITC on the inner flap. The assessee had to carry out the process of converting those printed paper into boxes for packing purposes. It .....

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..... ion raised by the appellant that the manufacturer cannot be denied the benefit of SSI exemption under Notification No. 1/93-C.E. for the reason that the raw material contained the brand name or trade name of the manufacturer. We, therefore, hold that the appellant cannot be denied the benefit of Notification No. 1/93-C.E. for the reason that the plain galvanized CRC sheets used in the process of c .....

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