https://www.taxtmi.com/caselaws?id=92660 Engraving "Indian Railways" on a product name plate did not amount to use of a brand name for denying small scale industry exemption under Notification No. 175/86. The inscription was treated as only an identifying mark showing the owner of the equipment, not a trade mark or brand name, and the goods were manufactured for captive consumption rather than marketed in trade. On that basis, the denial of SSI exemption was unsustainable and the impugned order was set aside with consequential relief. en-us Fri, 05 Feb 1999 00:00:00 +0530 Fri, 04 Nov 2011 12:12:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92660 Engraving "Indian Railways" on a product name plate did not amount to use of a brand name for denying small scale industry exemption under Notification No. 175/86. The inscription was treated as only an identifying mark showing the owner of the equipment, not a trade mark or brand name, and the goods were manufactured for captive consumption rather than marketed in trade. On that basis, the denial of SSI exemption was unsustainable and the impugned order was set aside with consequential relief. Case-Laws Central Excise Fri, 05 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92660