https://www.taxtmi.com/caselaws?id=1584 Small scale exemption under Notification No. 1/93 could not be denied unless another person's brand name was affixed on the goods themselves. Where the machinery was cleared without brand-name marking on the machines, mere references to the brand name in invoices or correspondence did not attract the notification bar. The operative principle is that invoice mentions alone are insufficient to show use of another's brand name on the goods, so the exemption remained available to the assessee. en-us Tue, 29 May 2007 00:00:00 +0530 Tue, 15 Apr 2008 07:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1584 Small scale exemption under Notification No. 1/93 could not be denied unless another person's brand name was affixed on the goods themselves. Where the machinery was cleared without brand-name marking on the machines, mere references to the brand name in invoices or correspondence did not attract the notification bar. The operative principle is that invoice mentions alone are insufficient to show use of another's brand name on the goods, so the exemption remained available to the assessee. Case-Laws Central Excise Tue, 29 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1584