https://www.taxtmi.com/caselaws?id=116571 Markings such as "Core IV", "Core Tabs" and similar expressions on medicament labels were treated as house marks, not brand names, because the goods were marketed under their pharmacopoeial or generic names and the disputed expressions only indicated a connection with the manufacturer. Applying the distinction between a house mark and a product mark, the decision states that a name used merely as a manufacturer identifier does not make goods patent or proprietary medicines under Chapter 30. On that classification basis, the assessee was not entitled to retain Modvat credit on inputs used in the manufacture of the exported goods. en-us Fri, 12 Aug 2005 00:00:00 +0530 Wed, 13 Jun 2012 16:55:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116571 Markings such as "Core IV", "Core Tabs" and similar expressions on medicament labels were treated as house marks, not brand names, because the goods were marketed under their pharmacopoeial or generic names and the disputed expressions only indicated a connection with the manufacturer. Applying the distinction between a house mark and a product mark, the decision states that a name used merely as a manufacturer identifier does not make goods patent or proprietary medicines under Chapter 30. On that classification basis, the assessee was not entitled to retain Modvat credit on inputs used in the manufacture of the exported goods. Case-Laws Central Excise Fri, 12 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116571