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2015 (6) TMI 156 - SC - Central ExciseSSI Exemption - Use of third party brand name - goods are different - Benefit of Notification No. 175/86 dated 01.03.1986 and 1/93 dated 01.03.1993 - Held that:- Court fails to understand as to how the CESTAT could still hold that the brand name VETCARE and the logo which were owned by M/s. Tetragon Chemie (P) Ltd., Bangalore registered in their name, belongs to the respondent. - even if the goods are different, so long as brand name or trade name of some other Company is used, the benefit of Notification would not be available. That permission shall not make the respondent owner of the brand name. It is thus, clear that the brand name belongs to M/s. Tetragon Chemie (P) Ltd., Bangalore, which brand name is allowed to be used by the respondent and in these circumstances, following Explanation 8 to the Notification No. 175/86 dated 1.3.1986 would clearly become applicable. - principle of law is no more res integra and has been decided by this Court authoritatively in couple of judgments. - order of the CESTAT is erroneous and warrants to be set aside - Decision in the case of Commissioner of Central Excise, Chandigarh-I Vs. Mahaan Dairies [2004 (2) TMI 73 - SUPREME COURT OF INDIA] - Decided in favour of Revenue.
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