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2015 (7) TMI 961 - SC - Central ExciseSSI Exemption - Denial of the benefit of Notification No. 175/86 dated 01.03.1986 - Use of other company brand name - Held that:- No doubt, when the brand name or trade name of another person is used by an SSI unit then the SSI unit shall not be entitled to the exemption from payment of excise duty under the aforesaid Notification No. 175/86. However, what is relevant is that the other unit of whose brand name or trade name is used, should be a unit which is not eligible for grant of exemption under this Notification. In the present case, we find that M/s Vikshara Trading itself was a SSI unit which has been claiming exemption and the same was allowed by the Tribunal in 'C.C.E., Ahmedabad v. Vikshara Trading and Investment Pvt. Ltd.' [1996 (8) TMI 204 - CEGAT, NEW DELHI] and the said judgment of the Tribunal has been upheld by this Court which is reported in [2003 (8) TMI 49 - SUPREME COURT OF INDIA]. Accordingly, we set aside the impugned judgment of the Tribunal and hold that the appellant shall be entitled to the exemption under the aforesaid Notification - Decided in favour of assessee.
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