https://www.taxtmi.com/caselaws?id=353955 The Tribunal set aside the denial of Small Scale Industries (SSI) exemption to the appellant for using the brand name 'Goldmedal' owned by another entity, ruling in favor of the appellant. The appellant demonstrated that they were assigned the brand name under a valid agreement and that it was not associated with the goods for which the exemption was sought. The judgment emphasizes the significance of ownership and assignment of brand names in claiming SSI exemptions, clarifying that valid assignment without linkage to specific goods may entitle an entity to the exemption, even without trademark registration. en-us Wed, 22 Nov 2017 00:00:00 +0530 Tue, 16 Jan 2018 09:23:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353955 The Tribunal set aside the denial of Small Scale Industries (SSI) exemption to the appellant for using the brand name 'Goldmedal' owned by another entity, ruling in favor of the appellant. The appellant demonstrated that they were assigned the brand name under a valid agreement and that it was not associated with the goods for which the exemption was sought. The judgment emphasizes the significance of ownership and assignment of brand names in claiming SSI exemptions, clarifying that valid assignment without linkage to specific goods may entitle an entity to the exemption, even without trademark registration. Case-Laws Central Excise Wed, 22 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353955