https://www.taxtmi.com/caselaws?id=260231 A small scale industrial unit could not claim excise exemption where the specified goods bore a brand name belonging to another person. The Court applied the notification's Explanation VIII, under which a brand name or trade name includes any mark indicating a trade connection, whether registered or not, and held that permission to use another entity's mark did not make the user its owner. Registration of the mark for different goods did not change the position. The SSI exemption was therefore unavailable and the denial of exemption was upheld. en-us Fri, 08 May 2015 00:00:00 +0530 Thu, 27 Aug 2015 15:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260231 A small scale industrial unit could not claim excise exemption where the specified goods bore a brand name belonging to another person. The Court applied the notification's Explanation VIII, under which a brand name or trade name includes any mark indicating a trade connection, whether registered or not, and held that permission to use another entity's mark did not make the user its owner. Registration of the mark for different goods did not change the position. The SSI exemption was therefore unavailable and the denial of exemption was upheld. Case-Laws Central Excise Fri, 08 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260231