https://www.taxtmi.com/caselaws?id=2688 Small-scale exemption could not be denied merely because pumps bore brand names; the exemption was available unless the Revenue proved that the assessee used a brand name belonging to another person and that the mark indicated a trade connection with that person. The adjudication record did not establish ownership of the disputed brand names by any specific person, so the required factual foundation was missing. A Board circular was also relied on for the view that floating brand names not owned by any identified person do not forfeit the exemption. The denial of small-scale exemption was therefore unsustainable and the assessee succeeded. en-us Thu, 16 Aug 2007 00:00:00 +0530 Wed, 16 Apr 2008 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2688 Small-scale exemption could not be denied merely because pumps bore brand names; the exemption was available unless the Revenue proved that the assessee used a brand name belonging to another person and that the mark indicated a trade connection with that person. The adjudication record did not establish ownership of the disputed brand names by any specific person, so the required factual foundation was missing. A Board circular was also relied on for the view that floating brand names not owned by any identified person do not forfeit the exemption. The denial of small-scale exemption was therefore unsustainable and the assessee succeeded. Case-Laws Central Excise Thu, 16 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2688