https://www.taxtmi.com/caselaws?id=95889 Embossing the letters "MF" on brake drums did not, on the stated facts, amount to use of the buyer's brand name or trade name so as to defeat exemption under Notification No. 175/86-C.E. A mark denies the exemption only when it functions as a brand or trade name indicating a trade connection with a person; here, the buyer's own branding was in a different form and "MF" alone did not independently identify that buyer in trade. Supply of the brake drums only as original equipment for tractor assembly, and not as market spares, also meant the mark was used for identification in manufacturing rather than in the course of trade. On that reasoning, the exemption was not liable to be denied. en-us Tue, 09 Jan 2001 00:00:00 +0530 Thu, 15 Dec 2011 16:41:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95889 Embossing the letters "MF" on brake drums did not, on the stated facts, amount to use of the buyer's brand name or trade name so as to defeat exemption under Notification No. 175/86-C.E. A mark denies the exemption only when it functions as a brand or trade name indicating a trade connection with a person; here, the buyer's own branding was in a different form and "MF" alone did not independently identify that buyer in trade. Supply of the brake drums only as original equipment for tractor assembly, and not as market spares, also meant the mark was used for identification in manufacturing rather than in the course of trade. On that reasoning, the exemption was not liable to be denied. Case-Laws Central Excise Tue, 09 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95889