https://www.taxtmi.com/caselaws?id=52932 The Tribunal ruled in favor of the Respondent in a case involving the use of the brand name "Fountain" and the manufacturing process of mixing coffee/tea powder and chocolate powder. The Tribunal held that using the brand "Fountain" did not disqualify the Respondent from SSI concessions as the brand was owned by a Joint Venture Company. Additionally, the mixing process of coffee/tea and chocolate powder did not amount to manufacturing under the Central Excise Act, 1944, as it did not change the essential character of the products. Consequently, the Tribunal dismissed the Revenue's appeal and upheld the initial order in favor of the Respondent. en-us Tue, 08 Jun 2004 00:00:00 +0530 Fri, 08 Oct 2010 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52932 The Tribunal ruled in favor of the Respondent in a case involving the use of the brand name "Fountain" and the manufacturing process of mixing coffee/tea powder and chocolate powder. The Tribunal held that using the brand "Fountain" did not disqualify the Respondent from SSI concessions as the brand was owned by a Joint Venture Company. Additionally, the mixing process of coffee/tea and chocolate powder did not amount to manufacturing under the Central Excise Act, 1944, as it did not change the essential character of the products. Consequently, the Tribunal dismissed the Revenue's appeal and upheld the initial order in favor of the Respondent. Case-Laws Central Excise Tue, 08 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52932