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of <h1>Tribunal confirms collective ownership key for SSI exemption eligibility</h1> <h3>M/s. Yash Machine Tools, M/s. Jayant Machine Tools, M/s. Kinjan Parshottambhai Patel, M/s. Bipinbhai Vithalbhai Kansagra Versus C.C.E. & S.T. - Rajkot (Vice-Versa)</h3> M/s. Yash Machine Tools, M/s. Jayant Machine Tools, M/s. Kinjan Parshottambhai Patel, M/s. Bipinbhai Vithalbhai Kansagra Versus C.C.E. & S.T. - Rajkot ... Issues involved: Eligibility for SSI Exemption Notification No.8/2003-CE for different family firms using the same brand name 'Vivek.'Analysis:The case revolved around determining whether different family firms utilizing the brand name 'Vivek' were entitled to the SSI Exemption Notification No.8/2003-CE. The counsel for the assessees argued that all firms were owners of the 'Vivek' brand, despite initial ownership disputes, as a civil suit resulted in consent for all firms to use the brand. Subsequently, the brand was registered in the names of all assessees, establishing their collective ownership. Citing a previous decision, the counsel contended that when a trademark is used by various family members, it cannot be claimed that the brand belongs to a single individual. The Tribunal noted that all assessees had the 'Vivek' brand registered in their names with the Trade Mark Registry, confirming their eligibility for the SSI Exemption Notification. Consequently, the Tribunal ruled in favor of the assessees, allowing their appeals.Regarding the Revenue's appeal, which sought to include the value of goods claimed as exports by the assessees in the aggregate clearances for computing the SSI limit, the Tribunal found that since the assessees were eligible for the SSI Exemption on merit, the goods claimed as exports were also eligible for the exemption. Additionally, the Revenue's appeal involved an amount less than Rs. 20 Lakhs, leading to its dismissal based on the government's litigation policy outlined in a circular dated 11.07.2018. Therefore, the Tribunal allowed the assessees' appeals and dismissed the Revenue's appeals, emphasizing the collective ownership of the 'Vivek' brand by all family members as the key factor in determining eligibility for the SSI Exemption Notification.
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