https://www.taxtmi.com/caselaws?id=339372 Small Scale Industries exemption under Notification No. 8/2001-CE was examined on two connected grounds: first, whether the unit fell within a rural area, and second, whether use of the mark "Kanachur" amounted to use of another person's brand or trade name. The rural area question depended on local revenue records and notifications, and the available material did not conclusively displace the assessee's claim for the relevant period, so the exemption was accepted on that basis. The mark "Kanachur" also did not justify denial of benefit because exclusive ownership was not conclusively established against the assessee. The order was therefore set aside and relief followed. en-us Mon, 13 Feb 2017 00:00:00 +0530 Thu, 23 Feb 2017 16:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339372 Small Scale Industries exemption under Notification No. 8/2001-CE was examined on two connected grounds: first, whether the unit fell within a rural area, and second, whether use of the mark "Kanachur" amounted to use of another person's brand or trade name. The rural area question depended on local revenue records and notifications, and the available material did not conclusively displace the assessee's claim for the relevant period, so the exemption was accepted on that basis. The mark "Kanachur" also did not justify denial of benefit because exclusive ownership was not conclusively established against the assessee. The order was therefore set aside and relief followed. Case-Laws Central Excise Mon, 13 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339372