https://www.taxtmi.com/caselaws?id=95403 Small scale industry exemption under Notification No. 175/86 was available because the logos and printing used by the two concerns were visually different, and the goods manufactured were also different, carbon tracks being components of potentiometers. On those facts, the department's allegation that the assessee used another manufacturer's brand name or trade name was not established, so denial of the exemption was not sustainable. en-us Tue, 16 Jan 2001 00:00:00 +0530 Mon, 12 Dec 2011 11:59:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95403 Small scale industry exemption under Notification No. 175/86 was available because the logos and printing used by the two concerns were visually different, and the goods manufactured were also different, carbon tracks being components of potentiometers. On those facts, the department's allegation that the assessee used another manufacturer's brand name or trade name was not established, so denial of the exemption was not sustainable. Case-Laws Central Excise Tue, 16 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95403