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2016 (8) TMI 934 - AT - Central ExciseSSI Notification No. 08/2002 dated 1/3/2002 - entitlement for benefit - manufacture of goods bearing the brand name Blue Heaven - Revenue aleged that he brand name with which goods have been cleared by the appellant does not belong to them but of another person - Held that:- it is found that the brand name Blue Heaven is linked throughout with G.C. Laboratories and there is no doubt about it. There is no allegation whatsoever that the brand name belongs to some other person. The registration of the brand name was changed by the Registrar of Trademarks only to reflect the change in proprietor of M/s. G.C. Laboratories. Hence, the brand name Blue Heaven is in the name of Shri Gurnam Singh, Sole Proprietor of M/s. G.C. Laboratories as per the order of trademark registry dated 22/12/2006, which is on the basis of the request dated 23/07/2001. Under such circumstances, the brand name Blue Heaven is to be considered as continuously belonging to M/s. G.C. Laboratories. Therefore, the goods cleared by the appellant bearing the brand name Blue Heaven will be throughout entitled to the benefit of the SSI Notification. - Decided in favour of appellant
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