Supreme Court of India
M/s Meghraj Biscuits Industries Ltd. v. Commissioner of Central Excise, U.P.
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From the headnote
J -'- Central Excise Act, 1944-SSI Notification-Exemption under- Entitlement of-Assessee-manufacturer of biscuits, selling it under Brand c name M since 1991-Revenue's case that assessee using registered trade mark of another manufacturer, thus, not entitled to exempiion-Held: Under the Notification, exemption not available for excisable goods bearing brand name, registered or not, of another persorr-Assessee did not satisfj; the Authority that there was no intention of indicating connection with the goods of other person, and that the other manufacturer had abandoned the Trade Mark-Further,
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