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2016 (10) TMI 647 - AT - Central ExciseDenial of SSI exemption - manufacture of own branded goods as well as the products which are to be marketed by some other person - use of other's brand name - N/N.8/05-CE dated 1.3.2005 - the decision in the case of COMMISSIONER OF CENTRAL EXCISE, TRICHY Versus GRASIM INDUSTRIES LTD. [2005 (4) TMI 64 - SUPREME COURT OF INDIA] relied upon - Held that: - the issue in the case of Grasim Industries Ltd. is that the assessee was using the brand name of M/s. Grasim Industries Ltd. with the purpose of indicating a connection between the product i.e. the cement manufactured by them, and M/s. Grasim Industries Ltd. which is a well known cement manufacture. It is contended is that the words "M/s. Grasim Industries Ltd." are neither a brand name nor a trade name. It is contended that mere use of the name of a company does not amount to using a brand name or trade name of some other company - the facts of the case is entirely different, and not applicable for the present case. The decision in the case of COMMISSIONER OF C. EX., KOLKATA-III Versus PAUL AQUOMIN & FOOD (P) LTD [2009 (6) TMI 299 - CESTAT, KOLKATA] covers similar issue and is relied upon where it was held that it is not necessary that the name or the writing must always be a brand name or a trade name in the sense that it is normally understood. The exemption is only to such parties who do not associate their products with some other person. The label merely indicates the party who is merely marketing the product and hence exemption available. Appellant entitled to avail SSI exemption of Notification No.8/05-CE dated 1.3.2005 - demand of duty not sustainable - appeal allowed - decided in favor of appellant.
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