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2003 (7) TMI 618 - AT - Central ExciseExtract: .......anufacturing the specified goods. Admittedly in this case KCMMF is not manufacturing ice cream. If that be so, the mere use of its brand name MILMA by the appellant for the ice cream manufactured by it will not be a reason for denying the appellant the benefit of exemption as SSI unit. We therefore set aside the order impugned and allow the appeal.
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