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2017 (10) TMI 1433 - AT - Central ExciseSSI Exemption - use of brand name of others - it was alleged that the appellant on the seat cover was using the brand name of “Hind Ware” which was owned by M/s. Hindustan Sanitary Ware Industries - Held that::- The appellant was doing a job work/manufacturing exclusively for M/s. Hindustan Sanitary Ware Industries. No such item was sold in the market or third party. The final packing was also done at the factory premises as per the instruction of M/s. Hindustan Sanitary Ware Industries - When it is so, the brand name was not used by the appellant for its own benefit but it was a part of job work/ business by putting the label of the brand name and hand over after packing to the M/s. Hindustan Sanitary Ware Industries. There is no justification to sustain the impugned order and the same is hereby set aside - appeal allowed decided in favor of appellant.
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