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2004 (3) TMI 488 - CESTAT, MUMBAIExtract: .......ove decisions are squarely applicable to the facts of the present case. Following the ratio thereof, we hold that the non-availment of the benefit of exemption by the brand name holder cannot debar the appellants who are the users of the brand name, from the benefit of SSI exemption. We, therefore, set aside the impugned order and allow the appeal.
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