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2013 (12) TMI 280 - CESTAT NEW DELHIBenefit of SSI Exemption - Brand name of goods – Held that:- Where Mobike parts sold under own brand name and Logo of different mobike manufacturers mentioned for their identification only, it is required to be known as to which particular manufacturer of mobike they were meant for, held that use of logo/words was not such as to deny SSI exemption to the SSI - the Respondent was putting his own brand name to the goods manufactured by him - The reference to various modal of the car was only for the identification of specific use of the goods in that particular model - floor mats of the size of Zen car cannot be placed in the car of another model, which may require different specifications and seizes - for the purpose of identify the specific use, the marks of such models has to be mentioned on the goods – Following Magnum Automotive Industries V/s. CCE-Noida [2003 (3) TMI 444 - CEGAT, NEW DELHI] - mark of various modal on the goods manufactured by the assessee cannot be held to be covered by debarring clause of small scale exemption notification – Decided against Revenue.
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