https://www.taxtmi.com/caselaws?id=123922 SSI exemption under Notification No. 1/93-C.E. cannot be denied merely because the assessee used a brand name for which another person had filed a trademark application. The operative test is whether the brand name is in the exclusive ownership of another person; without proof of such ownership, use of the mark does not amount to use of another's brand name. A trademark application by itself does not establish ownership, and where no exclusive proprietor is shown, the small scale exemption remains available. The cited circular is consistent with this position, and consequential relief follows where the denial of benefit is unsustainable. en-us Wed, 30 Apr 2008 00:00:00 +0530 Mon, 29 Apr 2013 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123922 SSI exemption under Notification No. 1/93-C.E. cannot be denied merely because the assessee used a brand name for which another person had filed a trademark application. The operative test is whether the brand name is in the exclusive ownership of another person; without proof of such ownership, use of the mark does not amount to use of another's brand name. A trademark application by itself does not establish ownership, and where no exclusive proprietor is shown, the small scale exemption remains available. The cited circular is consistent with this position, and consequential relief follows where the denial of benefit is unsustainable. Case-Laws Central Excise Wed, 30 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123922