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2017 (5) TMI 1442 - AT - Central ExciseSSI exemption - use of brand name of others - the appellants had cleared the goods with the brand name TRANSPADE which belonged to a proprietary concern viz. M/s. Transpede of which Shri S.B. Ghorpade was the proprietor. He was also Managing Director of the appellant/assessee company - Held that: - In the case of CCE Vs. Minimax Industries [2011 (1) TMI 782 - DELHI HIGH COURT], the Hon'ble Delhi High Court had occasion to examine a similar case of denial of SSI benefit in respect of goods cleared with the brand name MINIMAX, In the said case, this brand name was being applied to goods manufactured by M/s.Minimax Industries. The allegation was that this brand name belonged to another unit, which was the sole proprietorship concern of Mr. Mohd. Yamin. It was held in the case that it can be said that at the most, the name “Minimax” belongs to both the entities namely, the partnership firm as well as MEI - exemption was allowed - appeal allowed - decided in favor of appellant.
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