Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

CCE, Rohtak Versus M/s. Yathartha Yantra Udyog

2015 (6) TMI 469 - CESTAT NEW DELHI

Denial of SSI Exemption - Use of third party trademarks - clearance of goods goods marks - whether marks have to be treated as trade name or brand names belonging to other persons - Held that:- goods with marks - VF, RE, TVS, DECENT, H.F., J.P.F. and POOJA FORGE have to be treated as the goods bearing the brand name of other persons and the same would not be eligible for SSI exemption - decision in the case of Grasim Industries Ltd. [2005 (4) TMI 64 - SUPREME COURT OF INDIA] followed - Decided i .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

4.1998 to 30.8.2001. During the period of dispute, they were availing SSI exemption. Certain quantities of bolts were cleared to their customers by putting their initial VF, RE, TVS, DECENT, H.F., J.P.F. and POOJA FORGE. The department was of the view that these marks have to be treated as trade name or brand names belonging to other persons and hence the goods bearing these marks would not be eligible for SSI exemption and it is on this basis that the show cause notice was issued to the respond .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

he Revenue filed an appeal before the Commissioner Appeals) against the Joint Commissioners order. The Commissioner (Appeals) vide Order-in-Appeal dt.03/03/06 rejected the appeal of the Revenue. Against this order of CCE(Appeals), this appeal has been filed by the Revenue. 2. None appeared on behalf of the respondent, though the notice of hearing was issued to them well in time. Accordingly, in terms of Rule 21 of CESTAT (Procedure) Rules, 1982, so far as the respondents are concerned, the matte .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

correct. 4. We have considered the submissions of learned DR have gone through the records of this case. The respondent have cleared certain quantity of bolts manufactured by them to their customers by affixing the marks - VF, RE, TVS, DECENT, H.F., J.P.F. and POOJA FORGE. There is no dispute that these marks are the initials of the customers. For example, RE is the initial for M/s.Renuka Enterprises, PF is the initial for M/s. Precision Forging & Stamping, VF is the initial for M/s.Vignesh .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version