https://www.taxtmi.com/caselaws?id=107987 Small scale industry exemption remains available where an assessee uses another concern's brand name on goods that are different in nature and classification from the branded concern's products. The principle applied is that SSI benefit cannot be denied merely because of common brand usage if the two manufacturers deal in distinct goods. On the stated facts, the assessee's goods were held to be sufficiently different, so the exemption under Notification No. 1/93-C.E. was allowable and denial of the benefit was not justified. en-us Wed, 17 Sep 2003 00:00:00 +0530 Wed, 28 Mar 2012 12:12:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107987 Small scale industry exemption remains available where an assessee uses another concern's brand name on goods that are different in nature and classification from the branded concern's products. The principle applied is that SSI benefit cannot be denied merely because of common brand usage if the two manufacturers deal in distinct goods. On the stated facts, the assessee's goods were held to be sufficiently different, so the exemption under Notification No. 1/93-C.E. was allowable and denial of the benefit was not justified. Case-Laws Central Excise Wed, 17 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107987