2009 (5) TMI 759

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.... Appellant. Shri V.V. Hariharan, JCDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The appellants herein are manufacturers of bulk drugs and leather chemicals and binders and are availing the benefit of exemption in terms of SSI Notification No. 9/2000-C.E., dated 1-3-2000. Apart from their own production, they are also doing job work for M/s. Bush Boake Allen ....

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....he notice; the Commissioner (Appeals) denied the benefit of the notification on the ground that the assessees were using the brand name of their supplier M/s. Bush Boake Allen (I) Ltd. who is not entitled to avail the concession extended for SSI. Hence this appeal. 2. We have heard both sides. The ground on which the lower appellate authority has denied the benefit of the notification is n....