https://www.taxtmi.com/caselaws?id=111747 Small scale industry exemption was available where the goods were marketed under the brand name 'Phasitron', because the mark had been assigned under the collaboration arrangement and the foreign collaborator's registration had lapsed without renewal. The assessee held the Indian trade mark registration from 1983, remained its sole owner and user, and therefore was not using another's brand name. On those facts, the statutory bar against SSI exemption for use of another's brand name did not apply, and the exemption was allowed. en-us Fri, 07 May 2004 00:00:00 +0530 Wed, 25 Apr 2012 11:01:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111747 Small scale industry exemption was available where the goods were marketed under the brand name 'Phasitron', because the mark had been assigned under the collaboration arrangement and the foreign collaborator's registration had lapsed without renewal. The assessee held the Indian trade mark registration from 1983, remained its sole owner and user, and therefore was not using another's brand name. On those facts, the statutory bar against SSI exemption for use of another's brand name did not apply, and the exemption was allowed. Case-Laws Central Excise Fri, 07 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111747