2002 (11) TMI 495 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Chennai allowed the appeal regarding SSI exemption denial as affixing company names does not disqualify from notification benefits. The appellant did not use brand names on goods, so exemption was granted. The Tribunal cited the Astra Pharmaceuticals case to support its decision. The impugned order was set aside, and the appeal was allowed.