https://www.taxtmi.com/caselaws?id=254060 The Tribunal ruled in favor of the appellants in a case involving the interpretation of brand name usage for SSI exemption. The Tribunal found that the appellants' use of the brand name 'Waters (India)' did not conclusively amount to utilizing the brand name 'Waters USA,' as there was no evidence that customers associated the product with 'Waters USA.' Additionally, the Tribunal accepted the appellants' claim of joint ownership of the brand name, emphasizing that if the agreement recognized joint ownership, it would negate the use of another entity's brand name. The Tribunal also set aside the impugned orders due to a departure from the show-cause notice allegations, as no evidence linked the brand name to M/s. Millipore as alleged. en-us Tue, 27 May 2014 00:00:00 +0530 Wed, 17 Feb 2016 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254060 The Tribunal ruled in favor of the appellants in a case involving the interpretation of brand name usage for SSI exemption. The Tribunal found that the appellants' use of the brand name 'Waters (India)' did not conclusively amount to utilizing the brand name 'Waters USA,' as there was no evidence that customers associated the product with 'Waters USA.' Additionally, the Tribunal accepted the appellants' claim of joint ownership of the brand name, emphasizing that if the agreement recognized joint ownership, it would negate the use of another entity's brand name. The Tribunal also set aside the impugned orders due to a departure from the show-cause notice allegations, as no evidence linked the brand name to M/s. Millipore as alleged. Case-Laws Central Excise Tue, 27 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254060