2018 (2) TMI 1304

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....ntainers, Indore. The dispute in the present appeal relates to liability of the appellant to pay Central Excise duty without availing small scale exemption under notification No.8/03-CE. The Revenue denied the SSI exemption on the ground that appellant used brand name of others in the manufacture of excisable goods and accordingly barred from availing said exemption. 2. Learned counsel appearing for the appellant submitted that prior to 29.4.10, provisions of notification No.8/03 CE was infact operating against them. However, amendment carried out on 29.4.10, brought in a change to the effect that : 4. The exemption contained in this Notification shall not apply to specified goods bearing a brand name or trade name, whether registered or ....

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.... packing material is manufactured by the third party, apparently with the different brand name meant for paints etc. In other words, the packing material is itself branded name and packing material is different from the brand name of contents. In such a situation, there are two brand names and we are dealing with the brand name of packing material itself, not with branded goods contained in such branded packing material. 7. We have heard both the parties and perused the material available on record. The dispute is with reference to usage of brand name of client in the manufacture of plastic containers. Admitted fact is that brand name is for such packing material only. We were informed that such packing material manufactured by the appella....