https://www.taxtmi.com/caselaws?id=51874 Small-scale industry exemption is denied only where the manufactured goods bear the brand name or trade name of another person. Here, the Revenue failed to prove that "Sundar" was registered or otherwise established as another concern's trade mark or brand name; a certified copy of artistic work was insufficient for that purpose. The assessee also showed that "Sundar" was used only with its own product names, and this was not rebutted. The bar under Notification No. 1/93-Central Excise and its successor notifications therefore did not apply, and the exemption remained available. en-us Wed, 30 Apr 2003 00:00:00 +0530 Wed, 29 Sep 2010 10:12:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51874 Small-scale industry exemption is denied only where the manufactured goods bear the brand name or trade name of another person. Here, the Revenue failed to prove that "Sundar" was registered or otherwise established as another concern's trade mark or brand name; a certified copy of artistic work was insufficient for that purpose. The assessee also showed that "Sundar" was used only with its own product names, and this was not rebutted. The bar under Notification No. 1/93-Central Excise and its successor notifications therefore did not apply, and the exemption remained available. Case-Laws Central Excise Wed, 30 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51874