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2015 (10) TMI 964 - AT - Central ExciseDenial of SSi Exemption - Benefit of Notification 175/86 - Use of other's brand name - Held that:- Even though M/s. VPL has taken the provisional SSI certificate but manufacturing facility had not come into existence; It was only that the land was purchased and they were in the process of establishing the manufacturing unit. During investigation from the statement of the officials of M/s. VPL it is clear that the appellant was aware of the fact that M/s. VPL has no manufacturing facility. It is not in dispute that during the period in question M/s. VPL was not having manufacturing facility and has not commenced the commercial production. Hence goods manufactured by the appellant in the brand name of M/s. VPL would not be eligible for the benefit of Notification 175/86. - During the intervening period, if a view is taken that the goods produced by such a unit will not be eligible for SSI benefit the same would have caused undue hardship to such SSI unit. In the present case, the goods have not been produced by M/s. VPL but by the appellant. In our considered view, the said clarifications of Circular: B-21/15/ 86-TRU, dated 3-4-1987 and Circular No. 46/90-CX.8, dated 11-7-1990 are not relevant. In the present circumstances, what is to be seen is M/s. VPL is a functional SSI unit and eligible for the benefit of Notification 175/86. - Decided against assessee.
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