https://www.taxtmi.com/caselaws?id=356461 A valid assignment of the brand name 'Fevril' meant the assessee used the mark in its own right and not as another person's trade mark. The dispute turned on the effective date of assignment, because the later deed of 06.10.1998 referred back to an earlier deed dated 25.08.1997, which established transfer from the prior date. On that basis, the conditions for denying Small Scale Industry exemption were not met for January to September 1998, and the same reasoning applied to the later period covered by the departmental challenge. The stated principle is that once a trade mark is validly assigned, exemption linked to use of another's brand name cannot be denied on that ground. en-us Mon, 11 Dec 2017 00:00:00 +0530 Wed, 07 Mar 2018 08:00:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356461 A valid assignment of the brand name 'Fevril' meant the assessee used the mark in its own right and not as another person's trade mark. The dispute turned on the effective date of assignment, because the later deed of 06.10.1998 referred back to an earlier deed dated 25.08.1997, which established transfer from the prior date. On that basis, the conditions for denying Small Scale Industry exemption were not met for January to September 1998, and the same reasoning applied to the later period covered by the departmental challenge. The stated principle is that once a trade mark is validly assigned, exemption linked to use of another's brand name cannot be denied on that ground. Case-Laws Central Excise Mon, 11 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356461