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2017 (6) TMI 805 - AT - Central ExciseSSI exemption - use of brand name of others - N/N. 8/2003-CE dated 01.03.2003 - Revenue was of the view that trade mark Basant is owned by M/s. Basant Mechanical Works, Ludhiana and the respondent is not entitled to used the brand name of other firm if they are availing benefit of SSI N/N. 8/2003-CE dated 01.03.2003 - Held that: - the respondent is a proprietary ship concern, who is using the brand name of a partnership concern, where the proprietor of the respondent firm is a partner - the fact of this case are identical to the facts in the case of Elex Industries [2003 (9) TMI 418 - CESTAT, NEW DELHI], wherein this Tribunal has held that if the person who is using the brand name of another firm where he is a Director, Partner or Proprietor then it cannot be said that the assessee is using the brand name of other person - benefit allowed - appeal dismissed - decided against Revenue.
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