https://www.taxtmi.com/caselaws?id=165272 The Appellate Tribunal CESTAT BANGALORE ruled in favor of the assessees in a Revenue appeal against denial of benefit under SSI Notification due to another company's name affixed on cylinders. The Tribunal held that the company's name on the cylinders was not a brand name, the units were independent, and clearances could not be clubbed. Relying on previous judgments, the Tribunal concluded that the markings were for identification purposes and did not constitute the use of a brand name, ultimately rejecting the Revenue's appeal. en-us Wed, 29 Nov 2006 00:00:00 +0530 Mon, 16 Jun 2014 17:30:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165272 The Appellate Tribunal CESTAT BANGALORE ruled in favor of the assessees in a Revenue appeal against denial of benefit under SSI Notification due to another company's name affixed on cylinders. The Tribunal held that the company's name on the cylinders was not a brand name, the units were independent, and clearances could not be clubbed. Relying on previous judgments, the Tribunal concluded that the markings were for identification purposes and did not constitute the use of a brand name, ultimately rejecting the Revenue's appeal. Case-Laws Central Excise Wed, 29 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165272