Commissioner Of Central Excise, Jaipur vs M/S Sri Ganganagar Bottling Co

The Supreme Court upheld the Tribunal's decision that the respondent, a small scale industrial unit, was eligible for exemption under Notification No.1/93-CE dated 28.2.1993, as the brand name owner, M/s Limca, was also an SSI unit eligible for the same exemption. The Court clarified that the requirement of the brand name owner being a manufacturer of identical goods was not necessary for the exemption to apply. The appeal by the appellant was dismissed, affirming the Tribunal's ruling.