https://www.taxtmi.com/caselaws?id=53816 SSI exemption cannot be denied merely because PVC pipes bear the name "Shyamala". Denial based on use of another person's brand name requires the Revenue to establish that the expression is in fact the registered or otherwise proved trade or brand name of another person. Where the record does not establish this and the expression functions as a company name, its use does not automatically disqualify the manufacturer from the 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 SSI exemption cannot be denied merely because PVC pipes bear the name "Shyamala". Denial based on use of another person's brand name requires the Revenue to establish that the expression is in fact the registered or otherwise proved trade or brand name of another person. Where the record does not establish this and the expression functions as a company name, its use does not automatically disqualify the manufacturer from the 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