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<h1>Appellant wins appeal: benefit cannot be denied based on brand name of raw material. Impugned order set aside.</h1> <h3>MAHARASTHRA STEELS Versus COMMISSIONER OF CENTRAL EXCISE, AURANGABAD</h3> The Tribunal ruled in favor of the appellant, stating that the benefit cannot be denied based on the brand name of the raw material. The impugned order ... SSI Exemption - Brand name The appeal dealt with whether the appellant can be denied the benefit of Notification No. 1/93-C.E. due to the raw material bearing the brand name of the manufacturer. Referring to previous cases, the Tribunal ruled in favor of the appellant, stating that the benefit cannot be denied based on the brand name of the raw material. The impugned order was set aside, and the appeal was allowed.