https://www.taxtmi.com/caselaws?id=207039 Small scale industry exemption under the notification could not be denied merely because the assessee used the mark "Minimax". The governing test was whether the goods bore a brand name or trade name of another person, meaning a mark that indicated a commercial connection with that person. Mere common use of a mark was insufficient unless it had acquired the character of another party's brand or trade name. On the facts, both concerns were run by family members, both had used the mark for years, the mark was unregistered, and no material showed exclusive ownership or a reputation identifying the other concern alone. The exemption was therefore available and denial of benefit was unsustainable. en-us Mon, 17 Jan 2011 00:00:00 +0530 Sat, 26 Nov 2011 08:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207039 Small scale industry exemption under the notification could not be denied merely because the assessee used the mark "Minimax". The governing test was whether the goods bore a brand name or trade name of another person, meaning a mark that indicated a commercial connection with that person. Mere common use of a mark was insufficient unless it had acquired the character of another party's brand or trade name. On the facts, both concerns were run by family members, both had used the mark for years, the mark was unregistered, and no material showed exclusive ownership or a reputation identifying the other concern alone. The exemption was therefore available and denial of benefit was unsustainable. Case-Laws Central Excise Mon, 17 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207039