Contemporary environment is very dynamic and challenging, a company who want to survive and grow only mantra is minimization of competition with differentiation in offering (whether their product or service) for retention of customer to enhance brand loyalty. Competitive differentiation is a new strategy when your product/solution is unique and no one has anything “on the truck” that can compete against your offering at all. Competitive Differentiation is one step ahead from normal differentiation; indicates how a company is going to minimize competition using differentiation as a tool in the light of competitive strategy. Competitive differentiation is possible by unique intangibles in current era. Unique intangible assets are those intangibles which are not common in nature or different status for value creation process and specific advantages offers to a corporate. According to the nature of different industries and corporate’s different types of information’s, internal structures, agreements are exist which are main source of wealth creation. This research paper explicates conceptual understanding of Competitive differentiation, value creation & role of intangibles in general for top Indian corporate’s and as a special case study for Maruthi Suzuki ltd as an automobile company. Researcher analyzes their product offerings, service, brand image which creates a competitive differentiation in the contemporary market. Applying content analysis as tool, finally researcher finds some specific initiatives such as brand management and facelift of models, strong R&D network and skilled engineers, creation of patent every year, strong sales & service outlets, focus on customer’s engagement initiative, Digitalisation and Innovation and accessories etc. are the important intangible segment which creates competitive differentiation for Maruthi Suzuki ltd.