2012 (6) TMI 526 - AT - Central Excise

SSI Exemption - Denial of benefit exemption - goods are manufactured with the brand name Universal which belongs to M/s. Universal (India) Pvt. Ltd. - Held that - As the casing is not traded in the market under the brand name Universal and is further used in the manufacture of pre-recorded audio cassettes no infirmity in the impugned order.

Summary

The Appellate Tribunal CESTAT, Mumbai dismissed the appeal as the goods were manufactured with the brand name 'Universal' belonging to M/s. Universal (India) Pvt. Ltd., making the respondents ineligible for small scale exemption under Notification No. 175/86. M/s. Sagarika Accoustronics Pvt. Ltd. ordered plastic casings from the respondents for 'Universal' brand pre-recorded audio cassettes, confirming the decision to reject the appeal.