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2016 (11) TMI 769 - AT - Central ExciseSSI exemption - use of brand name of others - Whether the identification mark put on the goods by the assessee shall be treated as trade name or brand name of others or not? - Held that: - This is a fact base case and buyers of the goods have filed affidavits stating that the goods purchased from the respondent having identification mark but these identifications marks are not their trade name or brand name. The identification marks are not the trade name or brand name of the buyers, in that instant case, we hold that the respondent is not manufacturing the goods having the brand name of others. Therefore, the respondent is entitled to avail the benefit of SSI exemption notification. Appeal dismissed - decided against Revenue.
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