2002 (5) TMI 624

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.... Arun Chopra, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The applicant is absent and unrepresented despite notice. After reading the relevant papers and hearing the departmental representative on the stay application, we have decided, with his consent, to take up the appeal itself for disposal. 2. The appellant was engaged in the manufacture of components of m....

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....bearing the brand name. The assessee contested the notice, claiming that the goods that it made for Lucas Indian Services Ltd. were not entitled for the exemption and ought to be treated differently. Adjudicating on the notice, the Assistant Commissioner denied Modvat credit on the view that evidence has not been shown that credit was not taken in the manufacture of goods that the appellant cleare....

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.... as calculated in the manner specified in the said Table does not exceed rupees one hundred lakhs." Paragraph 3 exempts clearances of the kinds that are specified in for determining the value of the clearances for home consumption. Clause (b) of this paragraph specifies clearances bearing the brand name or trade name of another person, which are ineligible for the grant of this exemption in terms ....