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2023 (5) TMI 292 - AT - Central ExciseSSI Exemption - use of brand name of others (defunct company) - affixing the brand name “NUCOR WELD” and “KEMTRODE” to the manufactured welding electrodes - ineligible for benefit of exemption Notification No.8/99-CE dated 28.2.1999 - HELD THAT:- A plain reading of the Notification makes it crystal clear that the brand name or trade name need not be registered one but use of such symbol, monogram, label, signature or invented word or writing prescribed under the said explanation be with an objective to indicate a connection in the course of trade between such specified goods and some person using such names or mark with or without indication of the identity of that person - In the present case, is it an undisputed fact that the companies which were using the trade mark “NUCOR WELD” and “KEMTRODE” since 1987 became defunct in 1997 and by way of MoU and Deed of Assignment, authorised the present appellants to use the brand name for which the appellant also made an application for registration of the said brand name in their favour with the trade mark authorities in the year 1999 before using the same brand mark. The trade mark authority ultimately registered the brand name “NUCOR WELD” and “KEMTRODE” in their favour subsequently in the year 2004 and 2006. The parties to the brand name never contested about Assignment Deed nor signing of the MoU in favour of the appellant for use of the said brand name. Following the ratio of the Hon’ble Supreme Court in the case of COMMISSIONER OF CENTRAL EXCISE, BANGALORE VERSUS M/S. OTTO BILZ (INDIA) PVT. LTD. [2015 (10) TMI 2149 - SUPREME COURT] and COMMNR. OF CENTRAL EXCISE, HYDERABAD IV VERSUS M/S. STANGEN IMMUNO DIAGNOSTICS [2015 (6) TMI 155 - SUPREME COURT]; brand name “NUCOR WELD” and “KEMTRODE” used by the appellant cannot be said to have been belonging to others establishing the connection of trade, thereby make them ineligible to the benefit of the said Notification No.8/99-CE. Appeal allowed.
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