2004 (11) TMI 106

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....e Order of the Customs, Excise and Gold (Control) Appellate Tribunal (in short "CEGAT"), Calcutta dated 21st August, 1998. 2. The Respondents are manufacturers of diesel generating sets. In the process of manufacture of diesel generating sets, they use certain components manufactured by Kirloskar. The diesel generating sets, manufactured by the Respondents, do not bear the name Kirloskar. Howev....

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....factory for use as original equipment in the manufacture of the said machinery or equipment or appliances and the procedure set out in Chapter X of the said rule is followed." 3. CEGAT has held that the benefit of the Notification would be lost only if the manufacturer affixes the specified goods with a brand name or trade name of the another who is not eligible to the exemption under the notif....