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2001 (6) TMI 687 - AT - Central ExciseExtract: .......ied the requirement of being a dealer of the manufacturer. The decisions cited by the Counsel for the appellant CCE v. Monsanto Manufacturers Pvt. Ltd. 1996 (87) E.L.T. 696 , CCE v. Uttam Ind. Engg. Pvt. Ltd. 1997 (89) E.L.T. 87 and CCE v. Spun Tubes Ltd. 1998 (103) E.L.T. 52 also support this view. 7. emsp Appeal allowed. Impugned order set aside.
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