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M/s. Dhanvi Trading & Investment Pvt. Ltd. Versus Commissioner of Central Excise, Ahmedabad

2015 (7) TMI 961 - SUPREME COURT

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 enti .....

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nder this Notification. In the present case, we find that M/s Vikshara Trading itself was a SSI unit which has been claiming exemption and the same was allowed by the Tribunal in 'C.C.E., Ahmedabad v. Vikshara Trading and Investment Pvt. Ltd.' [1996 .....

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ellant 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 .....

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s. B. Sunita Rao, Adv. Ms. Neelam Chand, Adv. Mr. Anurag, Adv. Ms. Nisha Bagchi, Adv. Ms. Sujeeta Srivastava, Adv. Mr. B. Krishna Prasad, Adv. ORDER The appellant herein has been denied the benefit of Notification No. 175/86 dated 01.03.1986 on the g .....

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red 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 .....

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f any machinery or equipment or appliances and cleared from a factory for use as original equipment in the manufacture of the said machinery or equipment or appliances and the procedure set out in Chapter X of the said rules is followed. Provided fur .....

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