https://www.taxtmi.com/caselaws?id=54758 Cookies cleared without any brand name affixed to the goods themselves were not treated as branded goods merely because they were sold from retail outlets displaying a brand name and under invoices bearing that name. On that basis, SSI exemption was held available for the unbranded cookies. A separate duty dispute was remanded for fresh verification because the assessee claimed that unutilized CENVAT credit could be reversed, which would affect eligibility under Notification No. 8/2002-C.E. and the duty quantum. The operative principle stated is that branding must attach to the goods themselves, not merely to the outlet or invoice. en-us Tue, 27 Sep 2005 00:00:00 +0530 Thu, 21 Oct 2010 18:47:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54758 Cookies cleared without any brand name affixed to the goods themselves were not treated as branded goods merely because they were sold from retail outlets displaying a brand name and under invoices bearing that name. On that basis, SSI exemption was held available for the unbranded cookies. A separate duty dispute was remanded for fresh verification because the assessee claimed that unutilized CENVAT credit could be reversed, which would affect eligibility under Notification No. 8/2002-C.E. and the duty quantum. The operative principle stated is that branding must attach to the goods themselves, not merely to the outlet or invoice. Case-Laws Central Excise Tue, 27 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54758