https://www.taxtmi.com/caselaws?id=112515 Brand-name based exemption could not be denied where the trademark used on the goods was registered in the assessee's own name before the relevant period. The Tribunal noted that the earlier denial rested on the assumption that the goods bore another person's brand name, but the trademark certificate showed the mark "Cristopia" registered in the assessee's name from 27.11.1996. On that basis, use of the registered trademark was not use of another's brand name, and the exemption under Notifications No. 16/97-C.E. and 8/98-C.E. was available. The impugned order was set aside and relief followed on the exemption claim. en-us Wed, 05 May 2004 00:00:00 +0530 Mon, 30 Apr 2012 14:07:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112515 Brand-name based exemption could not be denied where the trademark used on the goods was registered in the assessee's own name before the relevant period. The Tribunal noted that the earlier denial rested on the assumption that the goods bore another person's brand name, but the trademark certificate showed the mark "Cristopia" registered in the assessee's name from 27.11.1996. On that basis, use of the registered trademark was not use of another's brand name, and the exemption under Notifications No. 16/97-C.E. and 8/98-C.E. was available. The impugned order was set aside and relief followed on the exemption claim. Case-Laws Central Excise Wed, 05 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112515