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2017 (10) TMI 114 - CESTAT CHENNAISSI Exemption - use of Brand name of others - whether PET has used the brand name of another so as to deny the benefit of SSI exemption? - Held that: - There is no dispute that brand name "CASCADE" originally belonged to Swarna Steel Works (SSW) which was a partnership firm with Shri P. Alagesan, Shri A. Mahesh and Smt. A.Swarnalatha as partners. There is no dispute that the very same P. Alagesan is also proprietor in Pratheep Electro Technics (PET) - Various decisions of higher appellate courts have now unequivocally held that benefit of SSI exemption is admissible to a proprietary concern manufacturing excisable goods bearing brand name owned by another partnership firm, in which the proprietor of the first concern is a partner of the second. SSI exemption cannot be denied for the impugned period to PET for use of the brand name "CASCADE" - appeal allowed - decided in favor of appellant.
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