https://www.taxtmi.com/caselaws?id=53749 Use of a brand name assigned under a deed of assignment did not, by itself, disentitle the assessees to exemption under the relevant notification. The assignment deed was treated as a valid legal arrangement permitting use of the trademark for consideration, even though ownership of the trademark had not been transferred. Relying on cited Tribunal and Supreme Court authority, the document states that lawful use of the brand name under the agreement did not defeat the exemption claim. The exemption was therefore available, and the Revenue's challenge failed. en-us Wed, 01 Dec 2004 00:00:00 +0530 Fri, 15 Oct 2010 10:31:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53749 Use of a brand name assigned under a deed of assignment did not, by itself, disentitle the assessees to exemption under the relevant notification. The assignment deed was treated as a valid legal arrangement permitting use of the trademark for consideration, even though ownership of the trademark had not been transferred. Relying on cited Tribunal and Supreme Court authority, the document states that lawful use of the brand name under the agreement did not defeat the exemption claim. The exemption was therefore available, and the Revenue's challenge failed. Case-Laws Central Excise Wed, 01 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53749