https://www.taxtmi.com/caselaws?id=124155 The Appellate Tribunal CESTAT, CHENNAI ruled in favor of the appellants in a case concerning the use of the brand name "IDEAL" on plastic storage tanks. The Tribunal held that the appellants were the rightful owners of the brand name for their goods, despite another entity owning the same brand name for different products. Relying on a 1988 Circular and legal precedents, the Tribunal concluded that the denial of SSI exemption based on the use of the same brand name by different entities for distinct goods was incorrect. As a result, the Tribunal set aside the impugned order, allowing the appeal and disposing of the stay application. en-us Tue, 02 Sep 2008 00:00:00 +0530 Wed, 26 Sep 2012 11:27:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124155 The Appellate Tribunal CESTAT, CHENNAI ruled in favor of the appellants in a case concerning the use of the brand name "IDEAL" on plastic storage tanks. The Tribunal held that the appellants were the rightful owners of the brand name for their goods, despite another entity owning the same brand name for different products. Relying on a 1988 Circular and legal precedents, the Tribunal concluded that the denial of SSI exemption based on the use of the same brand name by different entities for distinct goods was incorrect. As a result, the Tribunal set aside the impugned order, allowing the appeal and disposing of the stay application. Case-Laws Central Excise Tue, 02 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124155