TaxTMI 
TaxTMI 
2005 (1) TMI 443
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.... JDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. Both the appeals are common impugned order, therefore, being taken up together. 3. The brief facts of the case are that M/s. AGH Auto Engineers are manufacturing forging of bolts, Nuts and Studs and the same were cleared after availing the small scale exemption notification to Great India Machi....
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....ore, the complete nut and bolts come into existence at the hand of M/s. GMT. The appellant relied upon Board's Circular dated 27-10-1994 whereby it has been clarified that where forgings were cleared bearing a brand name and such forgings are further use in the manufacture of other items the benefit of small scale exemption notification cannot be denied to the manufacturers of the forging. 5.&ems....
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....uirement of customers and the brand name which the small scale units puts on such castings is meant for use of the customers only for further manufacture. Castings having such brand name are not sold in the market as castings as such, because it will be on no use to another person. The board clarified that benefit of small scale exemption in such cases cannot be denied. In the present case we find....