2018 (6) TMI 994

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....ate For the Respondent : Sh. A.K. Saini, A.R. ORDER Per : Ashok Jindal The appellant is in appeal against the impugned order, wherein the duty has been demanded from the appellant by denying of the exemption Notification No. 8/2003-CE dt. 01.03.2003. 2. The brief facts of the case are that the appellant is engaged in the manufacture of MIGI pipe fittings and CI castings and using the brand na....

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....the benefit of exemption notification and duty was demanded along with interest. The penalty was also imposed. Aggrieved from the said order, the appellant is before us. 3. Ld. Advocate for the appellant submits that during the impugned period, the appellant was entitled to avail the benefit of exemption Notification No. 8/2003-CE dt. 01.03.2003 as per the Board's Circular 71/71/94-CX dt. 27.10.1....

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....994. As per the para 7 of the said Circular, which is reproduced below: "7. Coming to the first illustration, castings are manufactured as per the specific requirement of the customers and the brand name which the small scale unit puts on such castings is meant for use of the customer only for further manufacture. Castings having such brand name are not sold in the market as castings as such bec....

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....supply is in the course of trade or not, of course will be a matter of fact and has to be ascertained from the nature of transaction between the small scale unit and the brand name owner. So long as they are made to order as per the design and specification of a particular manufacturer and sold to that manufacturer for his own use, the benefit of notification no. 1/93 cannot be denied." If the a....