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2017 (3) TMI 543 - AT - Central ExciseSSI Exemption - N/N. 8/2003-CE dated 01.03.2003 - brand name/trade name - Department was of the view that the mark “TDPL” affixed by the appellant on the insulators supplied to M/s TDPL for further supply to State Electricity Board was the brand name or trade name of M/s TDPL and hence the appellant would not be eligible for SSI exemption in respect of the insulators supplied which were affixed with the brand name TDPL which did not belong to them - Held that: - Shri M. N. Mittal, Director of M/s TDPL in his statement dated 25.02.2010 has confirmed that such marks are required to be affixed on the insulators to facilitate the electricity boards to identify the supplier of insulator in case of rejection of the insulators by the Electricity Board. He has further clarified that these are not in the nature of brand name, but “TDPL” is only a mark required to be affixed on the insulator - It cannot be stated that the mark “TDPL” is a brand name owned by M/s TDPL - An identical issue already stands decided in favor of the appellant in the case of Avinash Prefabs vs. Commissioner of Central Excise, Bangalore [1999 (9) TMI 549 - CEGAT, CHENNAI], where it was held that the words ‘KEB’ which stand for Karnataka Electricity Board affixed on the goods cleared by M/s Avinash Prefabs cannot be treated as brand name or trade name and the SSI exemption cannot be denied to the goods affixed with the words ‘KEB’ - the appellant will be entitled to the benefit of SSI N/N. 8/2003-CE dated 01.03.2003 - appeal allowed - decided in favor of appellant.
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