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2017 (4) TMI 692 - AT - Central ExciseSSI exemption - use of brand name - brand name belongs to assessee or not? - Revenue's claim is that the goods of the respondents bearing the brand name RIAT connect to M/s RMT, who are the owners of the said brand to leverage its goodwill and simultaneously avail the benefit of SSI Exemption - whether for the purpose of N/N. 8/2003-CE dated 1.3.2003, the respondents were owners of the brand, which they were using on the machines manufactured by them? - Held that: - While deed of dissolution gave the right to use the RIAT trade mark to respondents, the other partners also committed that they would have no objection to registration of the above trade mark by retiring partners and shall give no objection certificate for the same. Subsequent to that, the respondents had taken registration for RIAT brand under the Trade and Merchandise Marks Act, 1958 for Centreless Grinding Machines, Planning Machines, Surface Grinding Machines vide Registration No. 457653 on 30.11.1999 and for Round Bar Straightening Machines on 15.10.2001. Thus they became owners of the brand from 30.11.1999 / 15.10.2001 respectively - Commissioner has rightly concluded that the brand name was the trade mark registered in the name of the respondents prior to the period of demand under the SCN which is from 2003-04 (26.8.2003-03/2004) to 2007-08. Appeal dismissed - decided against Revenue.
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