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2017 (4) TMI 740 - AT - Central ExciseSSI exemption - use of brand name of others - It is the case of the revenue that the appellant had cleared heating elements with brand name Calrod and the wordings on the label Marketed by Elpro International which indicate that Calrod was brand name of Elpro and appellant could not have claimed the exemption on this product - whether the appellant is eligible to avail the benefit of small scale exemption notification in respect of the heating elements cleared by them during the February 1991 to December 1999? - Held that: - appellant has made out a case that the product manufactured and cleared by them with the words Calrod are not the brand name of any other person. On merits, it is held in favor of the appellant as the brand name being their own they cannot be precluded from availing the small scale exemption. The words used on the label Marketed by Elpro International is also not any hurdle in the case of the appellant inasmuch as the said words did not indicate any connection of Elpro to the brand name Calrod due to which appellant could have got undue benefit in the market. Extended period of limitation - Held that: - Nothing is brought on record to show that there was suppression from the side of the appellant as to use of word Calrod as the brand name - demand also hit by limitation. Appeal allowed - decided in favor of appellant.
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