https://www.taxtmi.com/caselaws?id=217756 A valid assignment of a trade mark or brand name can support SSI exemption where the assignor has relinquished all right, title and interest in the mark. The decisive factor is the validity of the assignment and the assessee's entitlement to clearances under the exemption, not whether the brand was registered in the assessee's name. On the stated facts, the earlier firm had divested itself of rights in the brand, so the denial of exemption solely because the mark was originally owned by the assignor or remained unregistered in the assessee's name was unsustainable. en-us Thu, 20 Sep 2012 00:00:00 +0530 Tue, 14 May 2013 15:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217756 A valid assignment of a trade mark or brand name can support SSI exemption where the assignor has relinquished all right, title and interest in the mark. The decisive factor is the validity of the assignment and the assessee's entitlement to clearances under the exemption, not whether the brand was registered in the assessee's name. On the stated facts, the earlier firm had divested itself of rights in the brand, so the denial of exemption solely because the mark was originally owned by the assignor or remained unregistered in the assessee's name was unsustainable. Case-Laws Central Excise Thu, 20 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217756