1999 (2) TMI 261

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....adivelu, JDR, for the Respondent. [Order per : V.K. Ashtana, Member (T)]. - This is an appeal against the Order-in-Original dated 26-12-1988 passed by the Collector of Central Excise, Bangalore. The period covered is from 1-10-1987 to 9-5-1988 and the issue involves the denial of SSI exemption as contained in the Notification No. 175/86, dated 1-3-1986 as amended, to the appellants who have ....

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....ailways' i.e. the goods are only used for captive consumption by them, therefore, the words 'Indian Railways' are not to be construed/being used in the course of normal trade, as they are not being involved in trade they cannot be used as trade mark. He cites in this connection, the decision of the Hon'ble Supreme Court in the case of Astra Pharmaceuticals (P) Ltd. v. C.C.E. as reported in 1995 (7....

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....ndicating the owner of the goods, which are not even traded but only used by 'Indian Railways' for captive consumption. In the case of Astra Pharmaceuticals (P) Ltd. (supra) the Hon'ble Apex Court had held that merely a few alphabetical words of monograph do not constitute the brand name, even if the goods are otherwise traded with that monographs. In the appellants case, we find that their positi....