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2017 (11) TMI 1287 - AT - Central ExciseManufacture - case of Revenue is that DTPL is to be considered the manufacturer since they have supplied the required raw materials and packing materials to job workers for manufacture of CFL on their account. Such CFLs manufactured have subsequently been sold to buyers. Hence, DTPL is liable for payment of excise duty on the same - Held that: - From the statements recorded from various persons such as Supervisors working at the various premises were manufacture of CFL was found to be taking place, reveals that they were paid employees receiving salary from the DTPL. It is also confirmed from the record that raw materials as well as packing materials bearing the brand names were supplied by DTPL which were used for manufacture and packing of CFL at the various premises - it is evident that DTPL is to be considered as manufacturer of the CFL made at the various premises - Accordingly, DTPL will be liable for payment of duty on the quantity manufactured at the various premises - demand upheld. SSI exemption - brand names - N/N. 8/2006 - Held that: - The SSI notification specifically denies the benefit of the notification to goods cleared bearing the brand name of other persons. The appellant has nowhere claimed that the brand names affixed on the CFL cleared by them were belonging to them. The brand names itself suggest that they belong to somebody else - appellant not entitled to SSI benefit. Appeal dismissed - decided against appellant.
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