Exemption eligibility depends on satisfying notification conditions, not on actual availing during the relevant period.

Eligibility for a small-scale exemption is distinct from actual availing of the notification. A manufacturer is not disqualified merely because the brand owner did not in fact claim the exemption or make clearances during the relevant period; the decisive question is whether the unit satisfied the notification's conditions. On the stated facts, the brand owner met the small-scale unit criteria and clearance-value requirements, so the brand-name exclusion was not attracted on the department's reasoning. The exemption remained available and the demand based on alleged brand-name disqualification could not be sustained.

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Issues: Whether a manufacturer owning the brand name of another person was disentitled to exemption merely because that brand owner was not actually availing of the small-scale exemption notification.

Analysis: The relevant distinction was between eligibility to the exemption and actual utilization of it. A unit may satisfy the conditions of the notification and remain eligible even if it does not make clearances during the period in question. The mere fact that the brand owner did not actually avail of the exemption did not mean that it was ineligible for the notification. Since the brand owner satisfied the criteria of a small-scale unit and value of clearances, it remained entitled to the exemption, and the condition in the notification excluding use of another's brand name did not apply against the appellant on the footing adopted by the department.

Conclusion: The appellant was entitled to the benefit of the exemption notification and the demand could not be sustained on the alleged brand-name disqualification.

Final Conclusion: The appeal succeeded and the impugned order was set aside.

Ratio Decidendi: Eligibility for an exemption notification is distinct from actual availing of the exemption, and a person who satisfies the notification's conditions cannot be treated as ineligible merely because it did not effect clearances or did not claim the benefit during the relevant period.

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