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2017 (11) TMI 19 - AT - Central ExciseSSI exemption - use of Brand name of others - printing the name/logo of the customer - Held that: - Moulded plastic articles which are manufactured by the appellant but the duty had been demanded in respect of those goods on the basis that the appellant have sold them by printing the brand name/logo of the customers. Though the appellant had given the break up of the goods manufactured by them and sold from their shop and the goods purchased from outside and sold from their shop, but this plea had not been considered at all. Even though the factory as well as the shop are owned by the appellant, their factory will be entitled to SSI benefit in respect of goods manufactured there on the basis of the value of such clearances. From the facts of the case, we find that there is no allegation that goods manufactured in the factory are cleared bearing the brand name of customers - there is no reason to allege that goods have been manufactured and cleared bearing the brand name of others. Appeal allowed - decided in favor of appellant.
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