Contact us   Feedback   Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (7) TMI 961 - SUPREME COURT

2015 (7) TMI 961 - SUPREME COURT - 2015 (321) E.L.T. 3 (SC) - SSI Exemption - Denial of the benefit of Notification No. 175/86 dated 01.03.1986 - Use of other company brand name - Held that:- No doubt, when the brand name or trade name of another person is used by an SSI unit then the SSI unit shall not be entitled to the exemption from payment of excise duty under the aforesaid Notification No. 175/86. However, what is relevant is that the other unit of whose brand name or trade name is used, s .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

de the impugned judgment of the Tribunal and hold that the appellant shall be entitled to the exemption under the aforesaid Notification - Decided in favour of assessee. - Civil Appeal No. 5304 of 2005 - Dated:- 15-5-2015 - A. K. Sikri And Rohinton Fali Nariman,JJ. For the Appellant : Mr. V. Lakshmikumaran, Adv. Mr. M. P. Devanath, Adv. Mr. Vivek Sharma, Adv. Ms. L. Charanaya, Adv. Mr. R. Ramachandran, Adv. Mr. Aditya Bhattacharya, Adv. Mr. Hemant Bajaj, Adv. Mr. Anandh K., Adv. Mr. Ambarish Pan .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

, Excise and Service Tax Appellate Tribunal (hereinafter referred to as 'CESTAT') relied upon para 7 of the said Notification which reads as under: - "7. The exemption contained in this notification shall not apply to the specified goods where a manufacturer affixes the specified goods with a brand name or trade name (registered or not) of another person who is not eligible for the grant of exemption under this notification: Provided that nothing contained in this paragraph shall be .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| 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