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2010 (11) TMI 622 - AT - Central ExciseSSI unit - clubbing of clearance - simultaneous manufacture of branded and unbranded goods - Notification No. 8/2003-C.E., dated 1-3-2003. - Held that: - Once a brand/trade name is used in the course of trade of the manufacturer, who is indicating a connection between the "goods" manufactured by him and the person using the brand/trade name, the SSI exemption is lost - Apex Court decision in Kohinoor Elastics Pvt. Ltd. v. CCE, Indore (2005 -TMI - 47406 - SUPREME COURT OF INDIA) wherein it was held that, Clause 4 of the Notification is clear and unambiguous. It says that the exemption is lost if the "goods" bear the brand/trade name of another - the words "Bharti Airtel" was a brand name and clubbing of clearances, both branded and unbranded was unwarranted for which orders of the authorities below are set aside - Decided in favor of the assessee
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