2001 (11) TMI 120 - AT - Central Excise

Summary

The appeal involved whether the benefit of Notification No. 1/93-C.E. is available to Hydraulic Door Closer manufactured by M/s. Link Locks. The department denied the benefit based on the mention of "Link" in the invoices, but the Tribunal ruled that mere mention in the invoice does not mean the goods bear the brand name of another person. The appeal by Revenue was rejected, and the cross-objection by Respondents was disposed of.