https://www.taxtmi.com/caselaws?id=344438 The Tribunal overturned the Commissioner (Appeals)'s decision and allowed the appeal, granting the appellant SSI exemption benefits. The Tribunal emphasized the appellant's exclusive right to use the brand name under the technical collaboration agreement as the determining factor for eligibility, contrary to the Commissioner (Appeals)'s view on the temporary nature of the rights. The Tribunal's analysis focused on the agreement's provisions, particularly highlighting the transfer of brand name rights during the agreement period as crucial for SSI exemption eligibility, ultimately setting aside the impugned order and providing consequential relief to the appellant. en-us Wed, 24 May 2017 00:00:00 +0530 Fri, 18 Aug 2017 10:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344438 The Tribunal overturned the Commissioner (Appeals)'s decision and allowed the appeal, granting the appellant SSI exemption benefits. The Tribunal emphasized the appellant's exclusive right to use the brand name under the technical collaboration agreement as the determining factor for eligibility, contrary to the Commissioner (Appeals)'s view on the temporary nature of the rights. The Tribunal's analysis focused on the agreement's provisions, particularly highlighting the transfer of brand name rights during the agreement period as crucial for SSI exemption eligibility, ultimately setting aside the impugned order and providing consequential relief to the appellant. Case-Laws Central Excise Wed, 24 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344438