SSI exemption cannot be denied for use of foreign brand name under agreement

Appu Hotels Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai) The issue is whether the appellant can be denied the benefit of exemption of Notification No.8/2003-CE dated 01.03.2003 on the allegation that the appellant has cleared goods using the brand name of another. In the present case, the appellants have entered into an agreement with Meridien SA dated 12.4.2000 by which they have acquired the brand name “Le Royal Meridien”. They have been given the exclusive right to use the brand name till the expiry of the agreement. Therefore, it cannot be said that they are using ...