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1. SSI Exemption - manufacture of branded goods - So long the assignment deed in favour of the appellant remains valid, the appellant is entitled to SSI exemption.

2. SSI Exemption - value of clearances - clubbing of clearances - The tribunal found the appellants engaged in the manufacture and sale of excisable goods without Central...

3. SSI exemption - Refund claim - Central excise duty paid by mistake by including non ISI submersible pumps i.e. non BIS pumps in the overall turnover - refund allowed - AT

4. SSI exemption - use of brand name and the logo belonging to others - they have concealed the factual information from the department and therefore they are not entitle...

5. Benefit of SSI Exemption - Brand name - Mobike parts sold under own brand name and Logo of different mobike manufacturers mentioned for their identification only -...

6. The appellant (M/s. Sepack) engaged in trading sealing machines manufactured by various independent Decentralized Mother Units (DMUs) during the relevant period. DMUs...

7. The case involves determining whether a process amounts to manufacture for excise duty purposes and if the appellant is eligible for the Small Scale Industry (SSI)...

8. Manufacture - whether the bought out Pumps and own manufactured I.C. Engine put in single carton by the assessee would amount to manufacture of Power Driven Pumps - Mere...

9. SSI Exemption - using brand name of another person - As the Trademark Registry has recognized the logo Sunshine used by M/s SKPL all different and registered the same in...

10. Manufacture - processed fabrics - embossing and pleating are temporary in nature - the process of pleating and embossing does not amount to manufacture. - AT

11. Job Work - SSI units - duty liability on the manufactured goods, which come into existence and are captively consumed for which exemption is not available under SSI exemption - AT

12. Manufacture - engines/pump/frames - The activity of inspection and alignment of the pumps, engines and base frame makes marketable as pump set, in that circumstances,...

13. SSI Exemption - LIC Logo printed on diaries do not establish any connection between the goods and the logo, hence the same cannot be said to be in the course of trade....

14. Classification - Differential duty - manufacture of Centrifugal Pumps - Power driven pump - classificable under Chapter 84.13 - benefit of notification No. 10/2006-C.E....

15. Cenvat credit on the security service - at assessee’s pump house for pumping water, which is required as a coolant in their manufacturing operations – credit allowed - AT