Commissioner of Central Excise v. Bhalla Enterprises

M/S. RDB TEXTILES LTD. vs. COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, KOLKATA-IV COMMISSIONERATE

The appeals are allowed and the judgment of the

Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN

…ity of a person itself. It has to be something else which is appended to the product and which established the link.” xxx xxx xxx 16. We would also like to reproduce the following observation from CCE v. Bhalla Enterprises [CCE v. Bhalla Enterprises, (2005) 8 SCC 308] : (SCC p. 311, para 6) “6. The apprehension of the assessees that they may be denied the exemption merely because some other traders even in a remote area of the country had used the trade mark earlier 14 is unfounded. The notification clearly indicates that the assessee will be debarred only if it uses on the goods in respect of which exemption…

COMMNR. CENTRAL EXCISE, DELHI vs. M/S. ACE AUTO COMP. LTD

The appeal is allowed; the

…market in the form in which they were supplied to the customer. The framers were aware that the customer may merely use such goods as an input for the goods manufactured by him. Yet clause 4 provides in categoric terms that the 9 (2005) 8 SCC 308 10 (2006) 2 SCC 439 11 (2005) 7 SCC 528 9 exemption is lost if the goods bear the brand/trade name of another. Clause 4 does not state that the exemption is lost only in respect of such goods as reach the market. It does not carve out an exception for goods manufactured for captive consumption. The framers meant what they provide…

NIRLEX SPARES PVT. LTD. vs. COMMNR. OF CENTRAL EXCISE

…and name, more so, since it is unusual that the person who is owning a brand name would come forward to disown the same when such disowning would deprive the said person of a valuable asset. In Commissioner of Central Excise Vs. Bhalla Enterprises [(2005) 8 SCC 308], this Court, while considering similar provisions of a subsequent notification NO.1/93-CE, in paragraph 6, observed as under: - \023The notification clearly indicates that the assessee will be debarred only if it uses on the goods in respect of which exemption is sought, the same/similar brand name with the intention of indicating a connecti…