https://www.taxtmi.com/caselaws?id=345329 SSI exemption could not be denied merely because the goods carried an emblem said to resemble another manufacturer's mark. The show cause notice did not clearly allege that the emblem belonged to that manufacturer, and the department produced no evidence that the mark was its brand name or trade name. Applying the distinction between a house mark, which identifies the manufacturer, and a product mark or brand name, by which goods are ordered and identified, the mark on the respondents' goods was treated as a house mark rather than another person's brand. The demand was therefore not sustainable. en-us Mon, 19 Jun 2017 00:00:00 +0530 Thu, 17 Aug 2017 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345329 SSI exemption could not be denied merely because the goods carried an emblem said to resemble another manufacturer's mark. The show cause notice did not clearly allege that the emblem belonged to that manufacturer, and the department produced no evidence that the mark was its brand name or trade name. Applying the distinction between a house mark, which identifies the manufacturer, and a product mark or brand name, by which goods are ordered and identified, the mark on the respondents' goods was treated as a house mark rather than another person's brand. The demand was therefore not sustainable. Case-Laws Central Excise Mon, 19 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345329