https://www.taxtmi.com/caselaws?id=115614 Small scale industry exemption cannot be denied merely because a product carton bears a house mark or the name of a marketing company, where the brand names have been assigned to the manufacturer. Assignment deeds for FERICH-SR and ZIFF-SR showed ownership in the respondents' favour, and the objection regarding DOXYREK-DR failed because a house mark is not equivalent to another's brand name for exemption denial. The materials on record supported the respondents as brand owners, so the Revenue's ground for exclusion from exemption did not survive and the denial of exemption was unsustainable. en-us Tue, 08 Feb 2005 00:00:00 +0530 Thu, 31 May 2012 14:54:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115614 Small scale industry exemption cannot be denied merely because a product carton bears a house mark or the name of a marketing company, where the brand names have been assigned to the manufacturer. Assignment deeds for FERICH-SR and ZIFF-SR showed ownership in the respondents' favour, and the objection regarding DOXYREK-DR failed because a house mark is not equivalent to another's brand name for exemption denial. The materials on record supported the respondents as brand owners, so the Revenue's ground for exclusion from exemption did not survive and the denial of exemption was unsustainable. Case-Laws Central Excise Tue, 08 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115614