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2017 (10) TMI 658 - HC - Central ExciseSSI Exemption - use of brand name of others - N/N. 8/2002 dated 1 March 2002 as amended by the N/N. 8/2003 dated 1 March 2003 - case of Revenue is that the exemption in the Notification could not be availed of by the Respondent as they had used the brand name of another person viz. SAMS Machine Private Limited - Held that: - the label affixed on the machines contained the manufacturer i.e. the Respondents' own name and has no relation to the words “SAMS” which belongs to M/s. SAMS Machine Private Limited - the Appellate Tribunal has arrived at a correct findings that the label on the machine clearly reveals that the machine is manufactured by the Respondents - the exemption from excise duty is admissible as the said Notification would be applicable in the facts of the present case. The Respondents are not using the branded name of another person and the name used on the label affixed on the machines was that of the Respondents themselves. The decision in the case of Commnr. of Central Excise, Pune-II Versus M/s. Pethe Brake Motors Pvt. Ltd. [2015 (5) TMI 491 - SUPREME COURT] is clearly applicable to the facts of the present case. Appeal dismissed - decided against Revenue.
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