2004 (11) TMI 106

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..... the exemption under the notification. It could not be denied that the name Kirloskar is not affixed to the generating sets. CEGAT has held that merely because, in the invoices, the set is passed off as a Kirloskar generating set, the benefit of the Notification would not be lost. We see no infirmity in this reasoning. - Decided against Revenue. - 1055 of 1999 - - - Dated:- 3-11-2004 - S.N. Var .....

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..... ion reads as follows :- "7. The exemption contained in the 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 nothing contained in this paragraph shall be applicable to the specified goods w .....

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