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2018 (9) TMI 1129 - AT - Central ExciseSSI Exemption - use of Brand name of others - brand name “BASANT-BI” - N/N. 8/2003 dated 01.03.2003 - Held that:- The issue related to trade mark or brand name ‘Basant’ is already decided by this Tribunal in the case of Commissioner of Central Excise & Service Tax-Ludhiana vs. M/s Basant Presses (India) [2017 (6) TMI 805 - CESTAT CHANDIGARH] wherein this Tribunal has held that ‘Basant’ trade mark was being used by M/s Basant Mechanical Works, Ludhiana and the same even if used by M/s Basant Presses (India), they were eligible for SSI exemption - The appellant was eligible to avail benefit of exemption under Notification No. 8/2003 dated 01.03.2003 which is also for availing the benefit of SSI exemption - appeal allowed - decided in favor of appellant.
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