https://www.taxtmi.com/caselaws?id=334751 Identification marks affixed on goods do not amount to another person's trade name or brand name unless the evidence shows a commercial connection with that person. Buyer affidavits stated that the marks were not their trade names or brand names, and the marks were used for product identification, consignment traceability and compliance purposes. Decisions relied on by the Revenue were distinguished because, on their facts, the marks had been treated as brand names of others. On that reasoning, mere use of a product name, house mark or initials, without proof that it belongs to another person as a brand or trade name, does not deny small scale industries exemption. en-us Tue, 18 Oct 2016 00:00:00 +0530 Tue, 30 Jan 2018 16:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334751 Identification marks affixed on goods do not amount to another person's trade name or brand name unless the evidence shows a commercial connection with that person. Buyer affidavits stated that the marks were not their trade names or brand names, and the marks were used for product identification, consignment traceability and compliance purposes. Decisions relied on by the Revenue were distinguished because, on their facts, the marks had been treated as brand names of others. On that reasoning, mere use of a product name, house mark or initials, without proof that it belongs to another person as a brand or trade name, does not deny small scale industries exemption. Case-Laws Central Excise Tue, 18 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334751