TMI Blog1997 (10) TMI 123X X X X Extracts X X X X X X X X Extracts X X X X ..... In this appeal filed by M/s. Natural Health Farm Products Pvt. Ltd., the matter relates to the eligibility of the loan licencees to the benefit of Notification No. 175/86-C.E., dated 1-3-1986 as amended. 2. The appellants were engaged in the manufacture of pharmaceutical products. They had a licence to manufacture the said products as loan licencee in the factory premises of M/s. ACE Labora ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a brand name or trade name (registered or not) of another person who is not eligible for the grant of exemption under this notification . In this case, it is admitted by the appellants that during the relevant period, they did not manufacture any goods and that they got all their goods manufactured through M/s. ACE Laboratories only. It is further observed from the impugned order that the Assist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nos. 415 to 417/97-C, dated 14-7-1997, the Tribunal had observed that loan licencees were manufacturers in their own right. Para 16 from that decision is extracted below : It is, by now, a settled position in law that the loan licencees are required to be treated as manufacturers in their own right irrespective of whether they own a factory of their own or not and whether they are registered as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had been left to the Jurisdictional Central Excise authorities. 5. We have carefully considered the matter. We find that as regards the status of the loan licencee as manufacturer, the same has been referred to in para 16 of the Tribunal s order aforesaid (which is also extracted above). With regard to the benefit of Notification 175/86-C.E., dated 1-3-1986, we find that in para 2, it has been p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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