2015 (10) TMI 1648

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..... kiran Plastics Pvt. Limited vs. Commissioner of Central Excise, Vadodara - [2014 (2) TMI 211 - CESTAT AHMEDABAD]. The Tribunal set-aside the impugned order on the identical issue and allowed the appeals filed by the appellants. It has been held that transaction between the Assessee and M/s. Symphony are sales transaction, predominant supply of inputs or goods free of charge to Assessee not establi .....

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..... volved in these appeal and therefore, all are taken up together for disposal. 2. After hearing both the sides and on perusal of the records, we find that the M/s. Prince Containers Pvt. Limited (in short the Assessee are engaged in the manufacture of Air Coolers of Symphony Brand . The Assessee cleared the goods of Symphony Brand Air Coolers to M/s. Symphony Comfort Systems Limited (in short .....

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..... by the appellants. It has been held that transaction between the Assessee and M/s. Symphony are sales transaction, predominant supply of inputs or goods free of charge to Assessee not established. It is further held that initiations, monitoring and supervision of the manufacturing activities is purely a professional and commercial approach on the part of the brand owner to sustain his business, p .....

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