Commissioner Of Central Excise, Trichy vs M/S Grasim Industries Ltd

The Supreme Court upheld the decision of the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) regarding Notification No. 5/98 CE, affirming that the use of the holding company's name on products does not disqualify the manufacturer from the benefits of the notification under Section 5A of the Central Excise Act, 1944. The Court referenced previous judgments, including Astra Pharmaceuticals (P) Ltd. vs. Collector of Central Excise, to support its ruling. The appeals were dismissed, confirming the Tribunal's interpretation of the notification's applicability.