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TMI Blog2023 (5) TMI 292X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the manufacture of welding electrodes falling under Chapter 83 of Central Excise Tariff Act, 1985 during the period 14.9.1999 to 17.02.2000 claiming the benefit of SSI exemption Notification No.08/99-CE dated 28.2.1999. Since the total value of clearances during the period was less than Rs.50 lakhs they cleared the goods claiming 'Nil' rate of duty. Alleging that they have affixed the brand name of "NUCOR WELD" and "KEMTRODE" belong to others, show-cause notice was issued to them for recovery of duty of Rs.3,79,496/- for the said period denying the benefit of exemption Notification No.08/99-CE dated 28.2.1999. On adjudication, the demand was confirmed with interest ad penalty on the appellant-company along with other noticees includin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at since the brand name was not used by any other person viz., the company which earlier owned the brand name became defunct and Deed of Assignment was signed in appellant's favour for using the brand name "KEMTRODE"; also no objection certificate was issued to use the name "NUCOR WELD". He further submits that the allegation of the department is that they have violated the condition of the exemption Notification No.8/99-CE dated 28.2.1999 by affixing the brand name which belongs to others, is incorrect and unsustainable. He submits that the Hon'ble Supreme Court in series of cases laid down the principle that the benefit of Notification can be denied only in such cases when a connection in the course of trade between the specified goods an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -CE dated 28.2.1999. In support, he referred to the judgment of this Tribunal in the case of Eco Products India (P) Ltd. vs. CCE, Meerut: 2000 (120) ELT 357 (Tribunal) and Kich Manufacturers vs. CCE, Rajkot: 2011 (271) ELT 428 (Tri.-Ahmd.). 5. Heard both sides and perused the records. 6. The limited issue in the present appeal for determination is whether by affixing the brand name "NUCOR WELD" and "KEMTRODE" to the manufactured welding electrodes the appellants become ineligible to the benefit of exemption Notification No.8/99-CE dated 28.2.1999. 6.1 It is the allegation of the department that the said brand name belongs to the erstwhile company viz., M/s. Nucor Weld Pvt. Ltd. and Kemtrode Pvt. Ltd. and even though the appellant afte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... makes it crystal clear that the brand name or trade name need not be registered one but use of such symbol, monogram, label, signature or invented word or writing prescribed under the said explanation be with an objective to indicate a connection in the course of trade between such specified goods and some person using such names or mark with or without indication of the identity of that person. In the present case, is it an undisputed fact that the companies which were using the trade mark "NUCOR WELD" and "KEMTRODE" since 1987 became defunct in 1997 and by way of MoU and Deed of Assignment, authorised the present appellants to use the brand name for which the appellant also made an application for registration of the said brand name in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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