https://www.taxtmi.com/caselaws?id=53816 Use of the name "Shyamala" on PVC pipes did not, on the record described, establish use of another person's brand name so as to deny SSI exemption under Notification No. 1/93. The burden was on the Revenue to prove that the expression was in fact a registered or otherwise established trade or brand name of another person, and that proof was absent. The note treats the expression as a company name rather than a brand name, so mere use of that name did not automatically disqualify the assessee from exemption. The exemption claim was therefore restored with consequential relief. en-us Thu, 24 Feb 2005 00:00:00 +0530 Fri, 15 Oct 2010 12:55:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53816 Use of the name "Shyamala" on PVC pipes did not, on the record described, establish use of another person's brand name so as to deny SSI exemption under Notification No. 1/93. The burden was on the Revenue to prove that the expression was in fact a registered or otherwise established trade or brand name of another person, and that proof was absent. The note treats the expression as a company name rather than a brand name, so mere use of that name did not automatically disqualify the assessee from exemption. The exemption claim was therefore restored with consequential relief. Case-Laws Central Excise Thu, 24 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53816