2006 (2) TMI 366

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..... , Vice-President]. The Revenue is aggrieved by the order of the Commissioner of Central Excise (Appeals) holding that it is not the respondents herein but M/s. Turab HV Herbals (P) Ltd. (who were loan licensees), who were the manufacturers of Carmino Branded Soaps using their own raw material by affixing their own brand name under their own control and supervision in the factory of the respo .....

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..... aboratories Pvt. Ltd. v. UOI [1990 (50) E.L.T. 210 (Guj.)] and Tribunal s order in CCE v. Unicure Pharmaceuticals [1996 (65) ECR 198] and Natural Health Farm Products v. CCE [1997 (96) E.L.T. 277] to hold that the loan licensee a manufacturer in his own right and since M/s. Turab H.V. Herbals owned the brand name Carmino , it cannot be said that the soaps were being manufactured with the brand na .....

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