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TMI Blog2016 (10) TMI 647X X X X Extracts X X X X X X X X Extracts X X X X ..... facture of medicine and availing the benefit of SSI exemption of Notification No.8/05-CE dated 1.3.2005 and paying duty at the rates after crossing the limit of Rs. 1 crore after availing the credit under 7(5) of Cenvat Credit Rules, 2002. During the course of investigation, it was found that the appellant is manufacturing a number of products with their own brand as well as number of other products which are marketed by some other parties and on such products the words "marketed by" alongwith the name and address of the marketing company are appended. Therefore, it was alleged against the appellant that they are manufacturing the branded goods of the other. Consequently, the benefit of SSI exemption of Notification No.8/05-CE dated 1. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Mother Dairy is being manufactured by the respondents under franchise from Mother Dairy or otherwise. On the other hand, it is clearly indicated that the product is being merely marketed by Mother Dairy, Calcutta. 6. We find that the lower appellate authority has decided that the respondents did not use the brand name of Mother Dairy and for coming to the decision, he has relied on earlier decisions of the Tribunal cited by him. Moreover, the decision of the Tribunal in the case of West Bengal Chemical Industries (cited supra) is exactly in a similar case where packaged drinking water was bang manufactured carrying an exactly similar label which indicated marketed by Mother Dairy. In this case, the Tribunal has come to a considered dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate who has filed the present appeal, there is no indication that the Department has filed any further appeal against the same, nor the said decision has been stayed or reversed by any higher judicial form. Accordingly, in our view, the present case, where the lower appellate authority has similarly held that the respondents are not using the brand name of Mother Dairy, requires no interference. 7. The ld. SDR has cited the decision of the Hon'ble Supreme Court in the case of Super Delicacies (supra). We find that in the said case, the Hon'ble Supreme Court dealt with a product named Dant Manjan which was manufactured in the name and style of M.D.H. and the brand name was admittedly owned by M/s. Mahashiyan Di Hatti Pvt. Ltd. and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d goods are not using the brand name of Mother Dairy and hence the lower appellate authority's order requires no interference. The Department's appeal is rejected. 7. Further, we find that similar issue came up before this Tribunal in the case of West Bengal Chemical Industries Ltd. (supra) wherein this Tribunal has observed as under: 4. I find from the Grounds of Appeals that it has been argued by the Revenue that no Mineral Water is sold without a brand name and the wordings - 'Mother Dairy'- should definitely indicate a brand name of the Mineral Water manufactured by the assessee herein. I have also carefully examined the case records and the arguments advanced by the learned J.D.R. for the Revenue. The Commissioner (A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndustries Ltd. which is a well known cement manufacture. It is contended is that the words "M/s. Grasim Industries Ltd." are neither a brand name nor a trade name. It is contended that mere use of the name of a company does not amount to using a brand name or trade name of some other company. These facts are not in the case in hand. The appellant is not using the brand of any other person. Therefore, the decision in the case of M/s. Grasim Industries Ltd. is not applicable to the facts of the present case. As the issue is squarely covered by the decision of this Tribunal in the case of West Bengal Chemical Industries Ltd. and Paul Aquomin and Food (P) Ltd. (supra). Therefore, we hold that the appellant is entitled to avail SSI exemption of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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