https://www.taxtmi.com/caselaws?id=35448 SSI exemption under Notification No. 1/93-C.E. and Notification No. 8/98-C.E. was unavailable where firework goods were cleared under a brand name owned by another separate legal entity. The decisive point was that the company partner's separate legal identity was not affected by its status as a major partner in the firm, and there was no proved assignment of the brand name to the firm. Mere cessation of manufacturing by the company did not transfer ownership of the mark to the assessee. On that basis, the exemption was denied and the text states that the Revenue's appeals succeeded. en-us Tue, 28 Apr 2009 00:00:00 +0530 Sat, 06 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35448 SSI exemption under Notification No. 1/93-C.E. and Notification No. 8/98-C.E. was unavailable where firework goods were cleared under a brand name owned by another separate legal entity. The decisive point was that the company partner's separate legal identity was not affected by its status as a major partner in the firm, and there was no proved assignment of the brand name to the firm. Mere cessation of manufacturing by the company did not transfer ownership of the mark to the assessee. On that basis, the exemption was denied and the text states that the Revenue's appeals succeeded. Case-Laws Central Excise Tue, 28 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35448