Small scale exemption: brand name must be affixed on the goods themselves, not merely mentioned in invoices or correspondence.

Small scale exemption under Notification No. 1/93 could not be denied unless another person's brand name was affixed on the goods themselves. Where the machinery was cleared without brand-name marking on the machines, mere references to the brand name in invoices or correspondence did not attract the notification bar. The operative principle is that invoice mentions alone are insufficient to show use of another's brand name on the goods, so the exemption remained available to the assessee.

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Issues: Whether small scale exemption under Notification No. 1/93 dated 28-2-1993 could be denied merely because the brand name appeared in invoices or letters when it was not affixed on the machinery.

Analysis: The exemption under the notification was available only where the goods themselves were not affixed with another person's brand name. The record accepted by the Commissioner showed that the machinery was cleared without the brand name being affixed on the goods, and the material relied on by Revenue did not establish brand-name marking on the machines. Mere reference to the brand name in invoices or correspondence was insufficient to attract the bar in the notification.

Conclusion: The exemption could not be denied on the basis of invoice mentions alone, and the issue was decided in favour of the assessee.

Ratio Decidendi: For denying small scale exemption on the ground of use of another's brand name, the brand name must be affixed on the goods themselves; mere mention in invoices or related correspondence does not disqualify the manufacturer.

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