https://www.taxtmi.com/caselaws?id=98732 Use of the initials of a non-manufacturing industrial institute on base plates did not amount to use of another's brand name for SSI exemption purposes. The initials referred only to the institute and were not shown to identify the goods in trade as a trademark or brand. Mere affixation of a house name or initials, without proof that the goods are known in the market by that name, is insufficient to deny small scale industry exemption. On that reasoning, denial of SSI exemption was unsustainable and the view taken was against the Revenue. en-us Mon, 22 Mar 1999 00:00:00 +0530 Sat, 21 Jan 2012 17:47:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98732 Use of the initials of a non-manufacturing industrial institute on base plates did not amount to use of another's brand name for SSI exemption purposes. The initials referred only to the institute and were not shown to identify the goods in trade as a trademark or brand. Mere affixation of a house name or initials, without proof that the goods are known in the market by that name, is insufficient to deny small scale industry exemption. On that reasoning, denial of SSI exemption was unsustainable and the view taken was against the Revenue. Case-Laws Central Excise Mon, 22 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98732