SSI Exemption Denied: Appellant's Use of Pre-Incorporation Monogram Considered Another Company's Brand Name Under Central Excise Rules.

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....SSI Exemption - use of housemark - brand name or not - the monogram in a particular design and in a particular writing being used by M/s. Amtech Electronics (India) Limited much before the incorporation of the appellant company, therefore, the same logo/ monogram used by the appellant is clearly the use of brand name of another company.....