https://www.taxtmi.com/caselaws?id=262427 Small scale exemption under Notification No. 8/2003-CE cannot be denied merely because goods bear a mark associated with a foreign company where the trade mark is registered in India in the manufacturer's own name and the registration relates back to the application date. The decisive point is whether the manufacturer is using the brand name of another person for the exemption bar; use of its own registered brand name in India falls outside that restriction. On that basis, the Revenue precedent concerning use of an unowned brand name was distinguishable, and the exemption remained available. en-us Thu, 09 Jul 2015 00:00:00 +0530 Mon, 10 Aug 2015 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262427 Small scale exemption under Notification No. 8/2003-CE cannot be denied merely because goods bear a mark associated with a foreign company where the trade mark is registered in India in the manufacturer's own name and the registration relates back to the application date. The decisive point is whether the manufacturer is using the brand name of another person for the exemption bar; use of its own registered brand name in India falls outside that restriction. On that basis, the Revenue precedent concerning use of an unowned brand name was distinguishable, and the exemption remained available. Case-Laws Central Excise Thu, 09 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262427