2002 (9) TMI 225

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..... appellant can be denied the benefit of Notification No. 1/93 for the reason that the raw material, namely, plain galvanized CRC sheets used by them in the process of corrugation bears the brand name of manufacturer of CRC sheets. 2. The learned Counsel for the appellant brought to our notice a decision of this Tribunal in Vimal Printery v. CCE, Vadodara - 1999 (110) E.L.T. 980 (Tribunal) wherein .....

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..... tion Notification for small scale industries on the ground that the raw material namely, 'Duplex-boards' supplied by M/s. ITC Ltd. contained their house mark ITC on the inner flap. The assessee had to carry out the process of converting those printed paper into boxes for packing purposes. It was held that since the appellants were not printing the emblem or the printed name of the ITC themselves t .....

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..... cation No. 1/93 for the reason that the raw material contained the brand name or trade name of the manufacturer. We, therefore, hold that the appellant cannot be denied the benefit of Notification No. 1/93 for the reason that the plain galvanized CRC sheets used in the process of corrugation bears the brand name of the manufacturer of the CRC sheets. 4. In view of the above, we set aside the imp .....

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