https://www.taxtmi.com/caselaws?id=215341 Small scale industry exemption under Notification No. 16/97-CE was unavailable where the goods were manufactured with the brand name and logo of an earlier unit acquired by the appellant. The notification excluded specified goods bearing the brand name or trade name of another person, whether registered or unregistered, and the continued use of the earlier unit's logo and brand name meant the goods remained associated with another person for exemption purposes. On that basis, the appellant could not establish entitlement to the SSI exemption. en-us Tue, 13 Mar 2012 00:00:00 +0530 Wed, 01 Aug 2012 18:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215341 Small scale industry exemption under Notification No. 16/97-CE was unavailable where the goods were manufactured with the brand name and logo of an earlier unit acquired by the appellant. The notification excluded specified goods bearing the brand name or trade name of another person, whether registered or unregistered, and the continued use of the earlier unit's logo and brand name meant the goods remained associated with another person for exemption purposes. On that basis, the appellant could not establish entitlement to the SSI exemption. Case-Laws Central Excise Tue, 13 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215341