https://www.taxtmi.com/caselaws?id=221061 Use of another person's brand name disentitles a manufacturer to small scale exemption under Notification No. 8/99, even where the brand name is registered for different goods. The controlling principle, as reflected in the authorities relied upon, is that eligibility depends on whether the assessee clears goods under a trade name belonging to someone else, not on identity between the branded goods and the goods covered by the registration. On that basis, the denial of exemption was held valid in law and the relief earlier granted was set aside. en-us Thu, 09 Aug 2012 00:00:00 +0530 Thu, 21 Feb 2013 07:40:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221061 Use of another person's brand name disentitles a manufacturer to small scale exemption under Notification No. 8/99, even where the brand name is registered for different goods. The controlling principle, as reflected in the authorities relied upon, is that eligibility depends on whether the assessee clears goods under a trade name belonging to someone else, not on identity between the branded goods and the goods covered by the registration. On that basis, the denial of exemption was held valid in law and the relief earlier granted was set aside. Case-Laws Central Excise Thu, 09 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221061