9911796707
TMI Blog2008 (4) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... d with the brand name “Anand ZENNER” – product bear brand name as one word each from names of foreign & Indian companies - so “ANAND ZENNER”, is only respondents’ housemark - To say that the buyers would see a connection between the respondents’ product and foreign company is only a figment of imagination - SSI benefit not deniable X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod of dispute, the respondents availed SSI benefit under Notifications No. 38/97-C.E., dated 28-6-1997 and No. 9/98-CE., dated 2-6-1998 in respect of their water meters marked with the words "Anand ZENNER". The department issued two show-cause notices for the period April'98 to March'99 to the respondents proposing to deny them SSI benefit on the ground that they had used the brandname of anoth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame. In other words, according to the appellant, by virtue of use of the word "ZENNER", a relationship between the product and the German company was established and consequently the benefit of SSI Exemption Notification would not be admissible to the assessee. In this connection, ld. SDR has relied on the apex court's judgment in CCE, Trichy v. Grasim Industries Ltd., 2005 (183) E.L.T. 123 (S.C.) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te also. 3. After considering the submissions, we are not impressed with the case of the Revenue, nor do we think that the decision of the Apex Court cited by ld. SDR will be applicable to the present case. Both the words "Anand" and "Zenner" are, conspicuously, part of the name of the respondents. Those who buy their water meter would find a connection between the product and its manufacturer, i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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