2001 (1) TMI 362

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..... [Order per : C.N.B. Nair, Member (T)]. Appellants are manufacturers of carbon resistive element known as Carbon Tracks. They claimed SSI exemption under Notification No. 175/86 in respect of their goods. The impugned order has denied this exemption holding that the appellant is ineligible for exemption inasmuch as they were using brand name/trade name of another manufacturer, namely, M/ .....

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..... . 3. We have heard the arguments of learned Counsel representing the appellant and the learned Departmental Representative representing the Revenue. The dispute is with regard to the two logos (Annexure A ). Visual comparison of the two logos and the printing of the names brings out that two manufacturers are using different logos/brand name/trade name, whatever. Further, the goods manufactured .....

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