2015 (7) TMI 961

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..... e SSI unit shall not be entitled to the exemption from payment of excise duty under the aforesaid Notification No. 175/86. However, what is relevant is that the other unit of whose brand name or trade name is used, should be a unit which is not eligible for grant of exemption under this Notification. In the present case, we find that M/s Vikshara Trading itself was a SSI unit which has been claimi .....

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..... ndh K., Adv. Mr. Ambarish Pandey, Adv. For the Respondent : Mr. Yashank Adhyaru, Sr. Adv. Ms. B. Sunita Rao, Adv. Ms. Neelam Chand, Adv. Mr. Anurag, Adv. Ms. Nisha Bagchi, Adv. Ms. Sujeeta Srivastava, Adv. Mr. B. Krishna Prasad, Adv. ORDER The appellant herein has been denied the benefit of Notification No. 175/86 dated 01.03.1986 on the ground that for manufacture of Detergent po .....

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..... quipment in the manufacture of the said machinery or equipment or appliances and the procedure set out in Chapter X of the said rules is followed. Provided further that nothing contained in this paragraph shall be applicable to the specified goods where a manufacturer affixes the specified goods with a brand name or trade name (registered or not) of the Khadi and Village Industries Commission o .....

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