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2016 (12) TMI 991 - AT - Central ExciseSSI exemption - use of brand name of others - whether the main appellant is eligible for the benefit of exemption N/N. 175/96 or otherwise? - Held that: - the first appellate authority has clearly recorded that the gearboxes were dispatched from the appellant's premises without nameplate - there was no brand name affixed on the gearboxes when they were cleared from his factory premises - the main appellant has correctly availed the benefit of N/N. 175/86 - appeal allowed - decided in favor of appellant-assessee.
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