Small-scale industry exemption denied when goods bear another person's brand name and the third party is ineligible for benefit.

Exemption under Notification No. 175/86-C.E. is unavailable where specified goods bear the brand name or trade name of another person who is not eligible for the benefit. As the assessee's goods carried the brand name "Blue Star" belonging to a third party, the Tribunal applied the larger Bench ruling and held that the small-scale industry exemption could not be claimed. The benefit was therefore denied in law.

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Issues: Whether the assessee was entitled to exemption under Notification No. 175/86-C.E. when the goods were affixed with the brand name of another person not eligible for the exemption.

Analysis: The goods manufactured by the assessee bore not only its own name but also the brand name "Blue Star", which belonged to another person. The relevant exemption notification denied benefit where specified goods were affixed with the brand name or trade name of another person ineligible for the benefit. The Tribunal applied the larger bench ruling that such exemption is unavailable when the goods carry the brand name of a third party who is not eligible for the notification.

Conclusion: The assessee was not entitled to the exemption, and the denial of benefit under Notification No. 175/86-C.E. was in law.

Ratio Decidendi: Exemption under a small-scale industry notification is not available when the specified goods bear the brand name or trade name of another person who is not eligible for that exemption.

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