2017 (2) TMI 894

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....arances made during the financial year 2008-09. It is the case of the Department that the appellants had crossed the limit of Rs. 4 crores in the preceding financial year i.e. 2007-08. But it is the contention of the appellants that while ascertaining the aggregate value of clearances affected in relation to the motor vehicle parts for vehicle factory at Jabalpur (unit by the Government) is to be excluded. In that connection, reliance is placed in clause 3A(b) read with clause 2(vii) of the said Notification No. 8/2003-CE dated 1.3.2003, read with the definition of the terms 'brand name' as is found under explanation clause to the said notification. On the other hand, the Department has drawn attention to the Notifications No. 59/94-CE ....

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....rand name or trade name as is found under explanation to the said notification. The explanation (A) provides that the brand name or trade name whether registered or not, means a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person. In other words, the definition essentially discloses that use of brand name or trade name is with the intention to indicate the connection in the course of trade between the specified goods and the person using such....

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.....1995 is required to be excluded in terms of clause 4(a) of the Notification ibid. The Notification 64/95 exempts various parts of motor vehicles if cleared to the Central Government Ordnance factory for the manufacturer of vehicles falling under chapter 87, provided the same are cleared from the factory of production as per Central Excise (Removal of Goods at Concessional Rate of duty for manufacturer of excisable goods) Rules, 2001. From the records, we find that the appellants have manufactured and supplied motor vehicle parts to the Government Ordnance factory at Jabalpur and the procedure spelt out in above Rules has been followed. However, Revenue has not given the relief to the extent of the value of clearances made to the Ordnance f....