https://www.taxtmi.com/caselaws?id=114598 Mere appearance of another company's logo, name or a statement that it marketed the goods on cartons did not by itself establish use of that company's brand name for purposes of denying small scale industry exemption under Notification No. 1/93. The Tribunal noted that the cartons bore the assessee's product names, and there was no evidence that the other company's mark identified the goods in trade or that it manufactured similar products under the assessee's brand. On that basis, the exemption remained available and the Revenue's challenge failed. en-us Tue, 03 Sep 2002 00:00:00 +0530 Fri, 18 May 2012 13:02:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114598 Mere appearance of another company's logo, name or a statement that it marketed the goods on cartons did not by itself establish use of that company's brand name for purposes of denying small scale industry exemption under Notification No. 1/93. The Tribunal noted that the cartons bore the assessee's product names, and there was no evidence that the other company's mark identified the goods in trade or that it manufactured similar products under the assessee's brand. On that basis, the exemption remained available and the Revenue's challenge failed. Case-Laws Central Excise Tue, 03 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114598