TMI Blog2000 (10) TMI 81X X X X Extracts X X X X X X X X Extracts X X X X ..... /93 in respect of the goods manufactured by it. This notification exempts goods based on the value clearances up to, and beyond the specified value by a manufacturer in the small-scale industry. It excludes from its purview the goods bearing the brand name of other persons entitled to the notification. The respondent also manufacture such goods bearing brand name on orders from the owners of such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion and avail of Modvat credit. The Assistant Collector confirmed the proposal in the notice. The assessee appealed against this order. The Commissioner (Appeals) allowed the appeal by setting aside the order of the Assistant Collector. He held that since paragraph 4 of the notification excluded the availability of the exemption to the goods bearing brand name of another person, the assessee coul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r some goods and another for other goods manufactured by him. We are, however, concerned here with a situation where the goods were cleared by the manufacturer both by availing of the notification and also without availing of it. The manufacturer in fact could not have availed of the notification for the goods bearing the brand name of other person. That decision therefore will not apply. It will ..... X X X X Extracts X X X X X X X X Extracts X X X X
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