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2017 (1) TMI 411 - AT - Central ExciseSSI exemption - use of brand name of others - Held that: - the assessee has incurred heavy expenditure on the publicity by using the brand name of ‘rollin’. The said brand name was used by different companies viz. appellant and M/s A.K. Engineering Pvt. Ltd. The benefit of SSI has already been availed by M/s A.K. Engineering Pvt. Ltd. when it is so then the benefit cannot be extended to the appellant - ‘rollin’ is qualified to be considered as a brand name, though it was not registered. The brand name (unregistered) is owned by Rolling Industries Pvt. Ltd. and the present appellant has used the brand name of the other company for clearing the goods manufactured by them. Therefore, the appellant is not eligible for exemption. Appeal disposed off - decided against appellant-assessee.
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