https://www.taxtmi.com/caselaws?id=170424 Small scale industry exemption under Notification No. 175/86-C.E. was unavailable where the goods bore the mark "A TTK Product", because that mark indicated a trade connection with another person whose brand name was not eligible for the exemption. The demand was therefore sustained on the exemption issue. However, despite upholding the duty demand, consequential relief was granted by allowing assessment on a cum-duty basis and permitting MODVAT credit, subject to verification of the duty-paid nature of the inputs used in manufacture. The article states the ratio that SSI exemption fails when specified goods carry another person's brand name or trade name that denotes a commercial connection with that person. en-us Fri, 12 Nov 2010 00:00:00 +0530 Wed, 27 May 2015 14:53:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170424 Small scale industry exemption under Notification No. 175/86-C.E. was unavailable where the goods bore the mark "A TTK Product", because that mark indicated a trade connection with another person whose brand name was not eligible for the exemption. The demand was therefore sustained on the exemption issue. However, despite upholding the duty demand, consequential relief was granted by allowing assessment on a cum-duty basis and permitting MODVAT credit, subject to verification of the duty-paid nature of the inputs used in manufacture. The article states the ratio that SSI exemption fails when specified goods carry another person's brand name or trade name that denotes a commercial connection with that person. Case-Laws Central Excise Fri, 12 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170424