https://www.taxtmi.com/caselaws?id=127850 The Tribunal ruled in favor of the applicants, finding that they were not liable to pay Central Excise Duty on branded jewellery manufactured on a job work basis. The Tribunal held that the markings on the jewellery were for identification purposes and did not constitute brand names, thus the duty liability typically falls on the entity affixing the brand name. It was determined that the raw material supplier should not be considered the manufacturer, and the mere embossing of identifiers did not amount to affixing a brand name. The Tribunal waived the pre-deposit amounts and stayed the recovery pending appeal disposal, with instructions to Revenue not to take coercive measures during this period. en-us Fri, 06 Mar 2009 00:00:00 +0530 Wed, 20 Mar 2013 12:19:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127850 The Tribunal ruled in favor of the applicants, finding that they were not liable to pay Central Excise Duty on branded jewellery manufactured on a job work basis. The Tribunal held that the markings on the jewellery were for identification purposes and did not constitute brand names, thus the duty liability typically falls on the entity affixing the brand name. It was determined that the raw material supplier should not be considered the manufacturer, and the mere embossing of identifiers did not amount to affixing a brand name. The Tribunal waived the pre-deposit amounts and stayed the recovery pending appeal disposal, with instructions to Revenue not to take coercive measures during this period. Case-Laws Central Excise Fri, 06 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127850