https://www.taxtmi.com/caselaws?id=111895 SSI exemption cannot be denied merely because a common monogram is used on packing material if the mark operates only as a house mark identifying the manufacturer and not as a brand name identifying the goods. The record showed that the same symbol was used across the group as a common identifying device, while the respondent did not manufacture the same goods as other group units. On that basis, the monogram '(S)' was treated as a house mark, not another person's brand name, and the denial of SSI exemption was unsustainable. en-us Fri, 06 Feb 2004 00:00:00 +0530 Wed, 25 Apr 2012 16:58:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111895 SSI exemption cannot be denied merely because a common monogram is used on packing material if the mark operates only as a house mark identifying the manufacturer and not as a brand name identifying the goods. The record showed that the same symbol was used across the group as a common identifying device, while the respondent did not manufacture the same goods as other group units. On that basis, the monogram '(S)' was treated as a house mark, not another person's brand name, and the denial of SSI exemption was unsustainable. Case-Laws Central Excise Fri, 06 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111895