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2017 (3) TMI 648 - AT - Central ExciseSSI exemption - brand name - whether the assessee-Appellants are using brand name of ‘SHEETAL’ which belongs to M/s Aquaplast Industries Pvt. Ltd.? - Held that: - the brand name ‘SHEETAL’ was already there on the plastic container purchased from M/s Aquaplast Industries Pvt. Ltd. Hence, the assessee-Appellants cannot be considered as using the brand name of another person. M/s Aquaplast Industries Pvt. Ltd. has also given the ‘No Objection Certificate’ to use the containers in the original form with the label - appeal allowed - decided in favor of assessee-Appellants.
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