https://www.taxtmi.com/caselaws?id=344623 SSI exemption cannot be denied merely because goods bear a trade name that was originally used by another concern, where the brand name, goodwill and business assets were legally assigned to the assessee before the relevant clearances. The transferred rights meant the brand could not be treated as belonging to another person for that period, so the exemption bar did not apply. A disputed prefix such as "EMI" also does not defeat SSI exemption without positive evidence that it is in fact the brand name of a third person. On the stated facts, the revenue failed to prove use of another person's brand name, and the SSI exemption was upheld. en-us Tue, 13 Jun 2017 00:00:00 +0530 Thu, 17 Aug 2017 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344623 SSI exemption cannot be denied merely because goods bear a trade name that was originally used by another concern, where the brand name, goodwill and business assets were legally assigned to the assessee before the relevant clearances. The transferred rights meant the brand could not be treated as belonging to another person for that period, so the exemption bar did not apply. A disputed prefix such as "EMI" also does not defeat SSI exemption without positive evidence that it is in fact the brand name of a third person. On the stated facts, the revenue failed to prove use of another person's brand name, and the SSI exemption was upheld. Case-Laws Central Excise Tue, 13 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344623