2002 (2) TMI 483

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....that the Appellants are engaged in the activity of processing textile fabric on job work basis; that M/s. Essma Textile P. Ltd. sent them shoddy blankets for further processing; that the blankets did not bear any indication of identity in the form of any mark, symbol, label, signature or invented word or writing of any kind suggestive of any connection in the course between the goods and the producer or in other person; that however, for the purpose of identification and co-relation, the blankets having different specification, colour scheme, designs, etc. were described in the challans differently by names, such as Double Action, Manchester, Two Together, Minister, Teen Murti, etc.; that similarly in the invoices also the blankets were des....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ime of clearance are eligible for the benefit of Notification No. 175/86. The learned Consultant also mentioned that names mentioned in challans/ invoices do not belong to any person and anybody can use them as they are available to the public at large; that the bar of para 4 of the Notification No. 1/93 will be attracted only, if the brand name belongs to another person. He relied upon the decision in the case of CCE, Rajkot v. Hem Paints P. Ltd. - 2001 (129) E.L.T. 129 (Tri.) wherein it was held that Small Scale exemption under Notification No. 1/93 is not deniable to the Assessee in absence of evidence by the department that brand name 'J.K.' used on containers belong to some other person. Finally, the learned Consultant referred to the ....