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2019 (4) TMI 159 - CESTAT CHANDIGARHSSI Exemption - job-work - use of brand name - it was alleged that the brand name belongs to third party i.e. M/s Luk India Ltd. - whether these assemblies were having embossed brand name LUK thereon or not? - Held that:- There is no evidence available on record to show that the job workers in question are manufacturing LUK brand, Clutch assembles. In that circumstances, demand against the manufacturers are not sustainable - Moreover, the packing activity has been undertaken on job works who were packing these assemblies in the Polythene boxes branded by M/s Luk India Ltd. Merely, packing of these assemblies does not amount to manufacture as there was no deeming provision during the relevant time. The appellants are not manufacturing the goods having brand name of third party. Therefore, the allegation against the appellants is not sustainable in the absence of any cogent evidence. The appellants are entitled for exemption under Notification No. 8/2003 dated 01.03.2003 and no demand is sustainable against them - penalties also not sustainable - appeal allowed - decided in favor of appellant.
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