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TMI Blog2005 (5) TMI 527X X X X Extracts X X X X X X X X Extracts X X X X ..... per : Archana Wadhwa, Member (J)]. Both the appeals are being disposed of by a common order as they are directed towards the same impugned order-in-appeal and involve same facts and issues. 2. Appellants are engaged in the manufacture of valves falling under Chapter 84 of the CETA, 1985. Apart from the manufacturing values for themselves, the appellants were also manufacturing under the br ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alties upon both the appellants. The said orders are impugned before us. 3. We have heard Shri. N.K. Oza, ld. Advocate appearing for the appellant and Shri. Vimlesh Kumar, ld. SDR for the revenue. 4. Undisputed fact on record is that the casting for the valves was being manufactured by other independent foundries as per the design and specification of M/s. Prime Industrial Valves Ltd., the own ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision of the Tribunal in the case of Metal Reconditioning Works Ltd. v. Commr. of Central Excise as reported in 1997 (89) E.L.T. 229 (Tri.). 5. In the case of M/s. Trimurti Weldmesh (P) Ltd. referred Supra an identical situation was for consideration before the Bench and it was held that Brand name already embossed at the forging stage before such forging are received at the manufacturer s e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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