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TMI Blog2009 (9) TMI 452X X X X Extracts X X X X X X X X Extracts X X X X ..... Pouyet International, France but the appellants have not used brand/trade name of the appellant company. In the light of the decision of of CCE, Trichy v. Rukmani Pakkiwell Traders held that- All that has been used is only a part of the Indian company’s name to indicate the parts manufactured by them. In view of the above, we are of the view that the appellants are not be disentitled to the small ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y defective parts detected later on. He further submits that appellant had a collaboration agreement with M/s. Pouyet International, France, but the appellants have not used brand/trade name of the appellant-company. As such, he submits that appellants are eligible for small scale exemption in the light of following two decisions of the Tribunal :- (1) A.J. Bantex (P) Ltd. v. CCE, Bangalore, 200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case of Rukmani Pakkwell Traders (supra), the Hon'ble Supreme Court has pointed out the Explanation IX to the small scale exemption while stating that even a use of part of a brand name or trade-name, so long, as it indicates a connection in the course of trade would be sufficient to disentitle from getting exemption. However, in this case, it has not been brought on record what the brand name o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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