2015 (10) TMI 501 - SCH - Central Excise

Denial of SSi exemption - Brand name - Supreme Court dismissed the appeal filed by the Revenue holding that the decision is squarely covered by the judgment in Tarai Food Ltd. v. Commissioner of Central Excise, Meerut-II 2006 (4) TMI 131 - SUPREME COURT OF INDIA . The appeal was filed against the decision of tribunal 2002 (12) TMI 455 - CEGAT, NEW DELHI ; wherein Tribunal held that brand name of M/s. Frito Lay India is not shown on the packages and therefore, the bulk potato chips manufactured and cleared by the respondent cannot be treated as branded.

Summary

The Supreme Court dismissed the appeals, stating they are covered by the judgment in 'Tarai Food Ltd. v. Commissioner of Central Excise, Meerut-II' [2006 (198) E.L.T. 323 (S.C.)].