https://www.taxtmi.com/caselaws?id=213336 Use of a logo or monogram that is not common to the trade and that indicates a trade connection with another concern constitutes use of that other concern's brand name for SSI exemption purposes. On the facts, the logo "K" on the pumps was found to have been used by M/s. VKPIPL and then by the assessee under a technology arrangement, so the assessee was treated as using another person's brand name. The goods being different did not change that effect. Small scale exemption under Notification No. 1/93 was therefore unavailable. en-us Mon, 06 Jun 2011 00:00:00 +0530 Sat, 19 May 2012 07:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213336 Use of a logo or monogram that is not common to the trade and that indicates a trade connection with another concern constitutes use of that other concern's brand name for SSI exemption purposes. On the facts, the logo "K" on the pumps was found to have been used by M/s. VKPIPL and then by the assessee under a technology arrangement, so the assessee was treated as using another person's brand name. The goods being different did not change that effect. Small scale exemption under Notification No. 1/93 was therefore unavailable. Case-Laws Central Excise Mon, 06 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213336