1999 (11) TMI 496

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....Pal, Advocate, for the Respondent. [Order]. - These appeals of Commissioner of Central Excise, Kanpur-I are directed against Order-in-Appeal Nos. 382 & 381-CE/KNP-I/98, dated 16-11-98 of Commissioner of Central Excise (Appeals), Allahabad. The issue involved was the eligibility for small-scale exemption of the castings manufactured by the respondents M/s. Mahavir Iron Foundry. The Commission....

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....of the customer on the castings would not amount to using brand name so as to deny the benefit of Notification No. 1/93. I find that the appellants' case is squarely covered by the above clarification of the Board which is binding on the Central Excise authorities. In view of the above discussions, I hold that the appellants were not liable for payment of duty on clearances of their products as th....

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....d's Circular No. 71/71/94-C.E., dated 27-10-94. (b)     That no proof has been submitted by the party either before Commissioner (Appeals) or Asstt. Commissioner, Agra regarding non-trading of such goods by the actual purchaser and hence benefit of para 5 and para 6 of above mentioned Board's Circular, dated 27-10-94 is not applicable to these castings. (c)  &nb....

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.... the manufacturer for their own use, the benefit of exemption as contained in Notification 1/93-C.E., dated 28-2-93 as amended up to date, will be admissible to such castings and that these castings will not be termed as branded goods. This position has also been clarified vide Govt. of India, Ministry of Finance's letter F. No. B/40/12/94-TRU, dated 1-9-94 vide Circular No. 52/52/94-CX." 4.&em....