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2016 (6) TMI 512 - AT - Central ExciseSSI Exemption - use of Brand/Trade mark or others - Exemption available to small scale units under exemption notification no. 08/2003 dated 1.3.2003 - denial of exemption as assessee used somebody’s else brand name in the excisable goods cleared - CIT(A) allowed the claim - Held that:- There is no dispute regarding the ownership of the trade mark “Superfix” which was assigned in the name of the Appellants by a deed of assignment dated 18.11.05 by the brand name owner M/s.Indofil Chemicals Co. Moreover, as rightly pointed out by the Appellants, registration of the trade mark/brand name with the trade mark authorities is not relevant for the SSI exemption as even in respect of an unregistered trade mark owned by any person exemption can be availed. The Adjudicating Authority is therefore in error in not properly considering the case laws cited by the Appellants to the effect that the ownership of the trade mark would be with them from the date of the deed of assignment. The Hon’ble Supreme Court in the case of Primella Sanitary Products (2005 (4) TMI 70 - SUPREME COURT OF INDIA ) held that as long as assignment stands the assessee using the brand name is eligible for the benefit of SSI exemption notification. - Decided against revenue
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