2003 (7) TMI 618 - AT - Central Excise

Summary

The appeal challenged the denial of SSI Unit benefit to the appellant for manufacturing ice cream under the brand name MILMA belonging to KCMMF Ltd. The Tribunal ruled in favor of the appellant, stating that the mere use of KCMMF's brand name does not warrant denying the SSI exemption. The order imposing duty and penalties was set aside, and the appeal was allowed.