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TMI Blog2016 (11) TMI 93X X X X Extracts X X X X X X X X Extracts X X X X ..... ities in all other sections of the plant i.e. raw mill, coal mill and packing machine etc., will have no bearing on the output of the cement. In view of the above while assessing the installed capacity of the cement pl. it is essential to assess the installed capacity of the Grinding Mill Further, the Honourable Board, in their clarification No. 131/3/20-CA dated 08.07.1980, held that "the installed capacity should not exceed the limit fixed in the notification and the actual production of cement can be to an extent of 25% more than the installed capacity. Use of brand name of others - Held that: - I find that Shree Chakra Gold is used by the assessee and by M/s. Modern Plastic Corporation From the records, I find that M/s. Modern Plas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nding of Commissioner that there is no violation of trade name clause is entirely reproduced (on the finished product), does not take the respondents out of clause 4 of notification and as such they are not eligible to avail benefit of SSI exemption. 4. None appeared on behalf of the respondent, though notice was issued. 5 We have gone through the records and heard the department. The main grounds for initiation of proceedings in this case emanate from the view of the department that respondent have violated conditions of Notification No. 6/20002-CE, firstly by enhancing installed capacity to 950 T PD and secondly used the brand name of others viz- Modern Plastic Corporation, Kiranmayee Cements and Ganesh Industries. 6. From the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y should not exceed the limit fixed in the notification and the actual production of cement can be to an extent of 25% more than the installed capacity . Regarding the brand name, I find that Shree Chakra Gold is used by the assessee and by M/s. Modern Plastic Corporation From the records, I find that M/s. Modern Plastic Corporation is of a recent origin and before the inception of M/s. Modern Plastic Corporation itself, the assessee were using the brand name Shree Chakra Gold, which is also the name of the Company The part brand name being used by the other units can not be equated with the brand name of SCCL, as the same is different. Therefore I hold that no violation -of Trade Name clause of the exemption notification is established. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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