2002 (9) TMI 358

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....the Appellant. Shri P.K. Jain, SDR, for the Respondent. [Order per : Justice K.K. Usha, President]. - The only issue arising in this appeal is whether the appellant can be denied the benefit of Notification No. 1/93-C.E. for the reason that the raw material, namely, plain galvanized CRC sheets used by them in the process of corrugation bears the brand name of manufacturer of CRC sheets. ....

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....t entitled to the benefit of Notification No. 1/93-C.E. 3. In Vimal Printery the question that arose for consideration was whether assessees were disentitled to benefit of exemption Notification for small-scale industries on the ground that the raw material namely, 'Duplex-boards' supplied by M/s. ITC Ltd. contained their house mark ITC on the inner flap. The assessee had to carry out the ....