https://www.taxtmi.com/caselaws?id=278184 SSI exemption cannot be denied merely because goods are sold under a brand name that is not owned or registered in the name of any particular person. Where the record shows no evidence of proprietary ownership by anyone, and the brand name is available for use by anybody, the exemption remains available. The Board circular and earlier tribunal decisions supported this position, and the disallowance was therefore set aside in favour of the assessee. en-us Tue, 07 Mar 2017 00:00:00 +0530 Thu, 17 Jan 2019 06:58:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278184 SSI exemption cannot be denied merely because goods are sold under a brand name that is not owned or registered in the name of any particular person. Where the record shows no evidence of proprietary ownership by anyone, and the brand name is available for use by anybody, the exemption remains available. The Board circular and earlier tribunal decisions supported this position, and the disallowance was therefore set aside in favour of the assessee. Case-Laws Central Excise Tue, 07 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278184