2002 (12) TMI 339

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.... the Respondent. [Order per : C.N.B. Nair, Member (T)]. -  The present appellant M/s. White-Way Products, Vadodara is the manufacturer of pharmaceutical products. They have their own factory and manufacture pharmaceutical products therein. M/s. AIMCO Pharmaceutical Manufacturing Co. is a loan licencee. They have no factory of their own. They produce certain pharmaceutical products in th....

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....that it was not open to the original authority or the present appellate authority to take a view that, to be eligible for the exemption, a manufacturer has to have his own unit, inasmuch as such a view would not be in conformity with the dictum contained in the judgment in the case of M/s. Indica Laboratories. The second contention is that the impugned proceedings are in terms of remand Order No. ....

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.... cannot claim to be a manufacturer entitled to benefits under Central Excise law. 4. The dispute as to whether a loan licencee is entitled to small scale exemption under Central Excise law had come up before the Gujarat High Court for decision in the context of exemption under Notification No. 175/86, dated 1-3-86. The present Notification 1/93 is successor to Notification No. 175/86. Afte....