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2013 (8) TMI 348 - CESTAT MUMBAIBenefit of the Small Scale Industries exemption Notification - Commissioner granted benefit - Held that:- manufacturer is not entitled for the benefit of SSI exemption who have the goods manufactured and who is not Indian or the brand name who is not a manufacturer in India - Following decision of NAMTECH SYSTEMS LTD. Versus COMMISSIONER OF CENTRAL EXCISE, NEW DELHI [1999 (12) TMI 145 - CEGAT, NEW DELHI] and Fristam Pumps (I) Pvt Ltd vs CCE [2003 (3) TMI 481 - CEGAT, MUMBAI] - Decided in favour of Revenue.
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