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2013 (12) TMI 678 - AT - Central ExciseBenefit of SSI exemption of concessional rate of duty – Goods cleared and manufactured by using brand name of foreign company – Held that:- The appellant are using the brand name of their foreign supplier of raw material to them - appellants are using the brand name of others as decided in CCE vs. Rukmani Pakkwell Traders [2004 (2) TMI 70 - SUPREME COURT OF INDIA] – Following COMMISSIONER CENTRAL EXCISE, BANGALORE Versus M/s. MEYER HEALTH CARE PVT. LTD. & ORS. [2011 (4) TMI 4 - SUPREME COURT OF INDIA] - for excise purposes the registration of brand name in the name of appellant is applicable from the date of registration which is 05.03.2009 – thus, prior to 05.03.2009 the appellant are not the owner of the brand name – Decided against Assessee.
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