9911796707
TMI Blog2017 (3) TMI 1281X X X X Extracts X X X X X X X X Extracts X X X X ..... g the demand on the goods manufactured by the appellant i.e. PP Caps with brand name ‘Dabur’ and will be clearly eligible for the benefit of SSI Notification, subject to fulfillment of other conditions specified therein - appeal allowed - decided in favor of appellant. - E/1826-1827/2012 -EX(SMC) - A/52495-52496/2017–SM(BR] - Dated:- 21-3-2017 - Hon ble Mr. V. Padmanabhan, Member (Technical) Shri Manish Saharan, Advocate for the Appellant Shri D. Singh, AR for the Respondent ORDER Per Mr. V. Padmanabhan The present appeal filed by the Revenue is against OIA No. OIA-IND/CEX/000/APP/101AND102/2012 dated 30.03.2012 passed by Commissioner (Appeals), Central Excise, Indore. 2. Appellant M/s Burplast Packaging Pv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant has been denied SSI exemption ignoring Notification No. 24/2009-CE (N.T.) dated 21.10.2009, issued under Section 11C of the Central Excise Act, 1944 whereby, it was retrospectively clarified that brand name used on packaging material supplied to the person owning the brand name, would not be the basis for denial of SSI exemption to the manufacturer of said final products. 3. With the above back ground, heard Shri Manish Saharan, ld. Advocate for the appellants and Shri D. Singh, ld. DR for the Revenue. 4. In order to appreciate the contentions of respective parties, it would be useful to have a look on the Notification No.24/2009-CE dated 24.10.2009 which reads as under: Brand name used on packing materials - SSI Exempt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (vii) . (viii) (ix) . (x) . (xi) (xii) (xiii) (xiv) (xv) Notification No. 8/2003-CE., dated 1-3-2003 till issue of amending Notification No. 47/2008-C.E., dated 1-9-2008 (xvi) 2 .. 1st October, 1987 to 10th February 2009 (i) . (ii) .. (iii) (iv) (v) (vi) (vii) (viii) (ix) (x) (xi) (xii) (xiii) (xiv) (xv) (xvi) 3 1st October, 1987 to 6th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (e) of paragraph 4, contained in this notification, shall be restricted to rupees ninety lakhs for the remaining part of the financial year 2008-09. [Notification No. 47/2008-C.E., dated 01-9-2008] 6. After careful consideration of the notifications amending the SSI Notification No. 8/2003-CE dated 01.03.2003 with retrospective effect, covering the period 01.10.1987 to 01.09.2008, we find that, absolutely there is no justification in upholding the demand on the goods manufactured by the appellant i.e. PP Caps with brand name Dabur and will be clearly eligible for the benefit of SSI Notification, subject to fulfillment of other conditions specified therein. 7. In view of the above discussions, impugned order is set-aside an ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
