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2019 (1) TMI 1103 - AT - Central ExciseSSI Exemption - use of brand name of others - PVC soles for footwear - manufacture of PVC granules from old and used PVC footwear - benefit of exemption denied on the ground that the soles were bearing ‘AIM’ and ‘JUMP’ brand owned by someone else - Held that:- The department have adduced no credible evidence to show that the soles cleared by the appellant co. were bearing ‘AIM’ and “JUMP’ brand only. As regarding claim that the said brands were owned by the family, it is found that three buyers of the appellant company, Sh. Pawan Kumar Bhatia, Sh. Sandeep Kamra and Sh. Anil Kumar Bhatia in their statements, on which heavy reliance is placed in the Show Cause Notice, had stated that they were placing orders on Sh. Rajesh Kumar Garg which was executed sometimes on the invoice of M/s. Rajesh Plastics Pvt. Ltd and sometime on invoices of M/s. J. N. Footwear Pvt Ltd. Revenue have adduced no evidence to Show that the said brands had acquired such reputation so as to be identified with the persons who applied for registration - benefit of SSI Exemption was available to the appellant company - appeal allowed - decided in favor of appellant.
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