Elac Marketing Pvt. Ltd. Wins Case: 'Elac' Not Another's Brand Name, Eligible for SSI Exemption Under Central Excise.

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....Benefit of SSI Exemption - Appellant’s name of the company itself is M/s.Elac Marketing Pvt.Ltd. The company name itself has the word ‘Elac’ which is part of the company’s name and the appellants cleared the goods indicating their company name ‘Elac" followed with Excel’. Therefore, it cannot be construed that they have affixed brand name of other person - AT....