https://www.taxtmi.com/caselaws?id=1894 Under a goods-specific small-scale exemption notification, use of another person's brand name does not by itself deny exemption where the brand owner is itself an SSI unit eligible for the notification in respect of the specified goods. The controlling consideration was whether the brand name owner fell within the class protected by the scheme; the disqualification in the amended paragraph 7 was aimed at brand use by or for an ineligible person. On the facts, the brand owner was eligible and manufactured specified goods, so the assessees' use of that brand did not attract the bar. The Revenue's appeal failed and the exemption was upheld. en-us Fri, 31 Aug 2007 00:00:00 +0530 Tue, 15 Apr 2008 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1894 Under a goods-specific small-scale exemption notification, use of another person's brand name does not by itself deny exemption where the brand owner is itself an SSI unit eligible for the notification in respect of the specified goods. The controlling consideration was whether the brand name owner fell within the class protected by the scheme; the disqualification in the amended paragraph 7 was aimed at brand use by or for an ineligible person. On the facts, the brand owner was eligible and manufactured specified goods, so the assessees' use of that brand did not attract the bar. The Revenue's appeal failed and the exemption was upheld. Case-Laws Central Excise Fri, 31 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1894