https://www.taxtmi.com/caselaws?id=93852 Ownership of a brand name by assignment was treated as decisive for eligibility to small scale exemption under Notification No. 1/93-C.E., so the exemption could not be denied merely because trade mark registration was completed later. Where the assessee had obtained proprietary rights in the brand and used it for clearances, that assignment was sufficient to establish entitlement to the notification benefit. The analysis thus links exemption availability to brand ownership and proprietary use, rather than to the timing of formal registration. en-us Thu, 02 Mar 2000 00:00:00 +0530 Thu, 17 Nov 2011 13:25:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93852 Ownership of a brand name by assignment was treated as decisive for eligibility to small scale exemption under Notification No. 1/93-C.E., so the exemption could not be denied merely because trade mark registration was completed later. Where the assessee had obtained proprietary rights in the brand and used it for clearances, that assignment was sufficient to establish entitlement to the notification benefit. The analysis thus links exemption availability to brand ownership and proprietary use, rather than to the timing of formal registration. Case-Laws Central Excise Thu, 02 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93852