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2013 (7) TMI 749 - AT - Central ExciseStay Application – SSI exemption - Brand Name - Rural Area - Notification No. 8/03 - Appellant have a factory located at F-166 Industrial Area, Jhotwara Extension-I, Jaipur, Rajasthan – In the factory of the Appellant D.G. Sets were being manufactured by using Mahindra & Mahindra E-Tech Engines - On D.G. sets were affixed the brandname "Mahindra Powerol" alongwith logo of Mahindra & Mahindra - New point that the appellant's unit is located in a rural area and, therefore, they would be eligible for SSI exemption notwithstanding the fact that they were using the brand name of other person – Held that:- Appellant's final product bear the brand name and logo of M/s. Mahindra & Mahindra - Rural area means the area comprised in a village as defined in the land revenue records, excluding, any area that may be notified as an urban area by the Central Government or a State Government - In terms of Section 2(b) of Rajasthan Land Revenue Act, 1956 the term "urban area" covers among other areas, the areas falling within "Jaipur region", as defined in clause (8) of Section 2 of Jaipur Development Authority Act, 1982. According to Clause (8) of Section 2 of Jaipur Development Authority Act, 1982", "Jaipur region" means an area in the limits of the city, towns and villages specified in Schedule-I Sl. No.87 of the Schedule I to the Jaipur Development Authority Act covers village "Sarna Dungar" in which the appellant's factory is located - Village Sarana Dungar falls within the "Jaipur region" and, therefore, same be treated as urban area - Appellant have not been able to establish prima facie case in their favour – Decided against the Assessee – Stay application dismissed.
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