https://www.taxtmi.com/caselaws?id=107105 Affixing only the names of the supplier and the assessee-company on labels, without any distinctive brand name on the goods, does not by itself disentitle the manufacturer from small-scale industry exemption under Notification No. 175/86-C.E. The settled distinction between a house mark and a product mark was applied: a company name used merely to identify the manufacturer is not, on its own, a brand name for denying the exemption. On that basis, denial of SSI exemption on the labels alone was unsustainable, and the assessee's entitlement to the exemption was affirmed. en-us Thu, 07 Nov 2002 00:00:00 +0530 Sat, 17 Mar 2012 16:43:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107105 Affixing only the names of the supplier and the assessee-company on labels, without any distinctive brand name on the goods, does not by itself disentitle the manufacturer from small-scale industry exemption under Notification No. 175/86-C.E. The settled distinction between a house mark and a product mark was applied: a company name used merely to identify the manufacturer is not, on its own, a brand name for denying the exemption. On that basis, denial of SSI exemption on the labels alone was unsustainable, and the assessee's entitlement to the exemption was affirmed. Case-Laws Central Excise Thu, 07 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107105