2008 (1) TMI 672

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..... [Order per : M. Veeraiyan, Member (T)]. This is an appeal against the order of the Commissioner No. 05/DEM/VAPI/2004 dated 5-2-2004. 2. Heard both sides. 3. The relevant facts, in brief, are as follows :- (a) The appellant manufactured Corrugated Polycarbonate Roofing Sheets falling under Chapter Heading 39.25 of Central Excise Tariff and were availing exemption under Notification No. .....

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..... y required procurement of LEXON branded Polycarbonate Roofing Sheets as raw materials; the LEXON brand was affixed on the cover which was affixed on the Polycarbonate Sheets. The cover had to be removed by the appellant and they had undertaken the corrugation of the Polycarbonate Sheets and supplied the same; there was no brand name affixed by them on the corrugated sheets which was their fina .....

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..... oubt, have manufactured with the brand name of LEXON . The appellant, as desired by the buyer of their finished product, procured the raw materials from M/s. G.E. Plastics (India) Ltd. and undertaken the work of corrugation of the sheet. The resultant product viz. Corrugated Polycarbonate Roofing Sheets cannot be held to be manufactured with the brand name of LEXON merely because the raw materi .....

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