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2010 (2) TMI 1138 - HC - Central ExciseSSI exemption - use of brand name of others - Whether the benefit of SSI exemption is admissible in terms of N/N. 1/93-C.E., dated 28-2-1993 to proprietary concern manufacturing specific excisable goods using the brand name owned by another partnership firm in which proprietor of the assessee is one of the partner? - Held that: - reliance was placed in the case of Commissioner Versus Mamma Products [2008 (1) TMI 877 - KERALA HIGH COURT], where it was held that since there was common ownership of brand name “summer treat”, therefore, it cannot be said that it was owned by another person - SSI exemption allowed - appeal dismissed - decided against Revenue.
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