https://www.taxtmi.com/caselaws?id=241013 Use of a foreign supplier's brand name on excisable goods disqualified the manufacturer from small scale industry exemption because the exemption applies only where goods are not manufactured under another person's brand name. Later trademark registration in the appellant's name did not have retrospective effect for excise purposes, so eligibility had to be tested with reference to the relevant clearance period. Authorities cited for the appellant were found inapplicable on the facts, and the demand was sustained for the disputed period. en-us Tue, 09 Apr 2013 00:00:00 +0530 Mon, 01 Jun 2015 16:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241013 Use of a foreign supplier's brand name on excisable goods disqualified the manufacturer from small scale industry exemption because the exemption applies only where goods are not manufactured under another person's brand name. Later trademark registration in the appellant's name did not have retrospective effect for excise purposes, so eligibility had to be tested with reference to the relevant clearance period. Authorities cited for the appellant were found inapplicable on the facts, and the demand was sustained for the disputed period. Case-Laws Central Excise Tue, 09 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241013