COMMNR. 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 it is sufficient for the brand name owner to be eligible for exemption, and it is not necessary for them to manufacture identical goods. The appeal by the appellant was dismissed, affirming the Tribunal's ruling.