https://www.taxtmi.com/caselaws?id=52443 Small scale industry exemption could not be denied merely because the assessee used the names "Nova" and "Leader"; the Revenue had to prove with reliable material that those names were the exclusive brand names of another person. Because the Revenue did not conduct further inquiry to rebut the assessee's claim that the names were also used by other manufacturers, and produced no statutory registration or comparable proof of exclusive ownership in favour of Noble Engineering Works, the use of a brand name belonging to another person was not established. The exemption was therefore available and the Revenue's challenge failed. en-us Mon, 22 Sep 2003 00:00:00 +0530 Tue, 05 Oct 2010 18:24:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52443 Small scale industry exemption could not be denied merely because the assessee used the names "Nova" and "Leader"; the Revenue had to prove with reliable material that those names were the exclusive brand names of another person. Because the Revenue did not conduct further inquiry to rebut the assessee's claim that the names were also used by other manufacturers, and produced no statutory registration or comparable proof of exclusive ownership in favour of Noble Engineering Works, the use of a brand name belonging to another person was not established. The exemption was therefore available and the Revenue's challenge failed. Case-Laws Central Excise Mon, 22 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52443