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2018 (5) TMI 1410 - AT - Central ExciseSSI Exemption - use of brand name - Case of the department is that the appellant is manufacturing branded goods with the brand of ‘Rastogi’ brand which belongs to some other firm - Held that: - the goods manufactured and seized under the panchnama dated 09/10/2013 as well as the various invoices issued by the appellant for supply of goods to M/s Rastogi Steel Furnishers, Jaipur does not have mention of any brand on them - the department has not put forward any worthy evidence to prove that the appellant have been using the brand Rastogi or any other brand on the products manufactured and cleared by them, which could make them ineligible for availing SSI N/N. 8/2003 benefit. The department has failed to prove that the appellant has been using ‘Rastogi’ or any other brand on their manufactured products. Appeal allowed - decided in favor of appellant.
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