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    <title>2019 (2) TMI 1776 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal ruled in favor of the plywood manufacturer appellant, allowing their appeal for SSI exemption despite using brand names not owned by them. The Tribunal held that the use of &#039;free floating&#039; brand names did not disqualify the appellant from the exemption. It emphasized that the Revenue failed to prove ownership of the brand names and referenced legal principles and precedents to support the appellant&#039;s entitlement to the exemption. The Tribunal set aside the previous order, granting the appellant consequential benefits as per law.</description>
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    <pubDate>Wed, 20 Feb 2019 00:00:00 +0530</pubDate>
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      <title>2019 (2) TMI 1776 - CESTAT CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=285766</link>
      <description>The Tribunal ruled in favor of the plywood manufacturer appellant, allowing their appeal for SSI exemption despite using brand names not owned by them. The Tribunal held that the use of &#039;free floating&#039; brand names did not disqualify the appellant from the exemption. It emphasized that the Revenue failed to prove ownership of the brand names and referenced legal principles and precedents to support the appellant&#039;s entitlement to the exemption. The Tribunal set aside the previous order, granting the appellant consequential benefits as per law.</description>
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      <pubDate>Wed, 20 Feb 2019 00:00:00 +0530</pubDate>
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