1997 (10) TMI 123

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....K. Jain, SDR, for the Respondent. [Order per : Lajja Ram, Member (T)]. -  In this appeal filed by M/s. Natural Health Farm Products Pvt. Ltd., the matter relates to the eligibility of the loan licencees to the benefit of Notification No. 175/86-C.E., dated 1-3-1986 as amended. 2. The appellants were engaged in the manufacture of pharmaceutical products. They had a licence to man....

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.... 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'. In this case, it is admitted by the appellants that during the relevant period, they did not manufacture any goods and that they got all their goods manufactured through M....

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....of Central Excise in Appeal Nos. E/3229, 1581 & 1582/90-C and submitted that under Final Order Nos. 415 to 417/97-C, dated 14-7-1997, the Tribunal had observed that loan licencees were manufacturers in their own right. Para 16 from that decision is extracted below : "It is, by now, a settled position in law that the loan licencees are required to be treated as manufacturers in their own right i....

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....not been discussed with regard to the eligibility of exemption Notification 175/86-C.E. and the matter had been left to the Jurisdictional Central Excise authorities. 5. We have carefully considered the matter. We find that as regards the status of the loan licencee as manufacturer, the same has been referred to in para 16 of the Tribunal's order aforesaid (which is also extracted above). ....