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2017 (8) TMI 1047 - AT - Central ExciseSSI exemption - Use of brand name of others - whether clearances of ingots with the marking R K I will attract the mischief of brand name of another person and in consequence rendering said clearances ineligible for the benefit of SSI N/N. 8/2001-CE dt. 1.3.2001? - Held that: - A combined reading of para 3 (b) and para-4 of the notification brings out that clearances bearing the brand name or trade name, whether registered or not, of another person, are ineligible for the grant of exemption under the notification - In the case before us, no doubt, appellant was manufacturing ingots from the moulds obtained from RKMI whose proprietrix is wife of the proprietor of the appellant. Interestingly, however, as per facts on record, RKMI themselves were not availing any SSI exemption. From the records, we are not able to locate any evidences unearthed by the department to show that although the ingots were made by the appellant, the invoices were issued in the name of RKMI or for that matter, ingots were sold only to the customers of the latter and on their instructions. There is no allegation that the appellant was a dummy unit or a unit set up only to sell goods of RKMI under their trade mark. Nor have the appellants sold the ingots as representing the production or sales of RKMI. There is also no evidence by way of statements of customers or any other corroborative evidence to indicate that there is any connection perceived in the trade, or, amongst the buyers, between ingots sold by the appellant, to RKMI. The use of the moulds by appellant bearing the mark R K I is only on account of the fact that these moulds were obtained from RKMI. This being so, the impugned clearances cannot be treated as clearances bearing a brand name / trade name for the purpose of indicating a connection in the course of trade between the said goods and RKMI - appeal allowed - decided in favor of appellant.
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