1995 (10) TMI 151

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....nder Tariff Items 14E and 14F respectively, extending the benefit of slab exemption as envisaged under Notification No. 83/83-C.E., dated 1st March, 1983 but holding that the value of goods manufactured elsewhere on behalf of the appellants would be computed for determining the eligibility of benefit given under the said notification. On appeal, the ld. Collector has held that the appellant is a loan licencee for the goods manufactured in the other factories and therefore, there is a case for treating that the appellants are the manufacturers of the appellant's unit at Boisar in terms of Notification No. 83/83-C.E. which uses the words : "By or on behalf of a manufacturer from one or more factories" . The ld. Collector has held that t....

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....fore, in terms of the Notification No. 83/83-C.E., the clearances of both the units are required to be clubbed. 4.  We have carefully considered the submissions made by both the sides and have perused the judgments cited above. In the case of M/s. Indica Laboratories Pvt. Ltd.(supra), it has been held that if the loan licensees who get their PP medicines manufactured at SSI factories belonging to somebody else but under their own supervision or control from their own raw-material and if they affix their trade name or brand name on these manufactured goods, they will be entitled to the benefit of exemption Notification No. 175/86 read with Notification No. 223/87 but they must be genuine loan licensees and not bogus parties who may b....