Home Case Index All Cases Central Excise Central Excise + SC Central Excise - 2010 (12) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (12) TMI 26 - SUPREME COURTSSI Exemption - Clubbing - User of brand name - Aggregate value of turnover - The flavours are researched and developed by PEL, but were allowed to be manufactured by the appellant with the code names given by PEL. The flavours are used in the manufacture of beverages like Gold Spot, Limca, Rimzim etc. - Held that: - three companies in question were intertwined in their operation and management - Therefore it would likely seem that the purported fragmentation of the manufacturing process was but a mere ploy to avail of the SSI exemption. Piercing the corporate veil, when the notions of beneficial ownership and interdependency come into the picture, are no longer res integra. - turnover to be clubbed. Regarding brand names, The appellant herein manufactures flavours which fall within the ambit of the code names' and it is a fact on record that these codes are key to identifying the flavours which are commercially transferable. - Since the appellant was not the owner of the said brand names in question, the Tribunal was justified in holding that the appellant will not be entitled to the benefit of SSI exemption
|