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2015 (6) TMI 469 - CESTAT NEW DELHI

2015 (6) TMI 469 - CESTAT NEW DELHI - 2016 (334) E.L.T. 117 (Tri. - Del.) - 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 Ind .....

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7318.10 of Central Excise Tariff Act, 1985. The period of dispute is from 1.4.1998 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 .....

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on of the goods consigned to the customers. 1.2 Aggrieved with this order, the 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 .....

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le for SSI exemption. He, therefore, pleaded that the impugned order is not 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 f .....

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