2002 (4) TMI 73

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..... The question in these appeals relates to an exemption notification which contains this statement : "7. The exemption contained in this notification shall not apply to the specified goods where a manufacturer affixes the specified goods with a brand name or trade name (registered or not) of another person who is not eligible for the grant of exemption under this notification : Provided that not .....

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..... the grant of the exemption under the notification, he is not debarred from getting the exemption; but if he affixes to the specified goods the brand or trade name of a person who is not eligible for the grant of that exemption, he is not entitled to avail of that exemption himself. A person who is not a manufacturer and who, therefore, does not pay excise duty is a person who is not eligible for t .....

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