2002 (6) TMI 414

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..... ocate, for the Respondent. [Order per : Gowri Shankar, Member (T)]. The common question for consideration in these appeals is whether each of the respondents could be permitted to pay duty on the goods manufactured and cleared by it and consequently takes credit of the inputs used in the manufacture of these goods. The notice issued to each of them proceeded on the footing that since the .....

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..... tained in paragraph 3 and 4. Paragraph 3 makes the notification inapplicable if the aggregate value on clearances by a manufacturer from one factory or more or from one factory by one or more manufacturer exceeded Rs. 2 crore in the preceding financial year. Paragraph 4 makes the exemption inapplicable to goods which bear a brand name or trade name. It is possible for an assessee to conclude that .....

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