2004 (2) TMI 73 - SC - Central Excise

SSI Exemption - Brand/Trade name - whether the respondents are entitled to exemption of Notification No. 8/98-C.E., dated 2nd June, 1998 - Held that:- in order to claim benefit of a Notification a party must strictly comply with the terms of the Notification. If on wordings of the Notification the benefit is not available then by stretching the words of the Notification or by adding words to the Notification benefit cannot be conferred - Decided partly in favour of Revenue.