https://www.taxtmi.com/caselaws?id=115303 Small scale industry exemption under Notification No. 175/86 was unavailable where goods were cleared under a brand name owned by another person who was not entitled to the exemption. Permission or agreement to use the mark did not transfer ownership, so the brand continued to belong to the original owner. The fact that the brand owner manufactured different goods did not alter the bar under Para 7 of the notification, as the governing Supreme Court ruling treated that distinction as irrelevant. The Revenue's objection was sustained and the exemption claim failed. en-us Mon, 14 Feb 2005 00:00:00 +0530 Fri, 25 May 2012 17:49:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115303 Small scale industry exemption under Notification No. 175/86 was unavailable where goods were cleared under a brand name owned by another person who was not entitled to the exemption. Permission or agreement to use the mark did not transfer ownership, so the brand continued to belong to the original owner. The fact that the brand owner manufactured different goods did not alter the bar under Para 7 of the notification, as the governing Supreme Court ruling treated that distinction as irrelevant. The Revenue's objection was sustained and the exemption claim failed. Case-Laws Central Excise Mon, 14 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115303