2006 (2) TMI 366

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....one, for the Respondent [Order per : Jyoti Balasundaram, Vice-President]. -  The Revenue is aggrieved by the order of the Commissioner of Central Excise (Appeals) holding that it is not the respondents herein but M/s. Turab HV Herbals (P) Ltd. (who were loan licensees), who were the manufacturers of Carmino Branded Soaps using their own raw material by affixing their own brand name unde....

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.... has relied upon the decision of the Hon'ble Gujarat High Court in Indica Laboratories Pvt. Ltd. v. UOI [1990 (50) E.L.T. 210 (Guj.)] and Tribunal's order in CCE v. Unicure Pharmaceuticals [1996 (65) ECR 198] and Natural Health Farm Products v. CCE [1997 (96) E.L.T. 277] to hold that the loan licensee a manufacturer in his own right and since M/s. Turab H.V. Herbals owned the brand name 'Carmino',....