TaxTMI 
TaxTMI 
2004 (6) TMI 126
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....)]. - The issue involved in this appeal is whether M/s. Union Metals are clearing excisable goods manufactured by them bearing the brand name of another person. 2. Shri Vipin Garg, learned Advocate, submitted that the Appellants manufacture Footrest out of footrest pressure die casting received from LML; that the product manufactured by them does not bear any brand name; that the Footrest is su....
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....y LML from Trade Tax Department for procurement of scooter parts for captive use in their factory for availing concessional trade tax, clearly proves that LML have captively used the Footrest supplied by them as original equipment; that clause (a) of Para 4 of Notification No. 9/99 clearly provides that the SSI exemption will be applicable even if the goods bearing the brand name are in the nature....
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....rtment has also relied upon a letter from LML to the effect that they are unable to make one to one co-relation of the receipt of the impugned goods in their factory since such parts are cleared from LML towards sale of spare parts also; that if LML were at all serious to find out whether Footrests supplied by them were captively used or sold as spare parts they could have easily ascertained this ....
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....another person. In the present matter the Appellants have admittedly purchased plastic tape from the manufacturer M/s. Rishi Polypackers Pvt. Ltd. bearing the brand name 'LML' and 'PIAGGIO' which is used in the packing of the impugned goods manufactured by them and supplied to LML. The goods thus are clearly bearing the brand name of another person. The exception contained in clause (a) to Para 4 ....