https://www.taxtmi.com/caselaws?id=82182 Small-scale industry manufacturers could not be denied exemption under Notification No. 175/86-C.E. merely because goods received as rough forgings already bore another person's brand name, where the manufacturer itself did not affix that name. Paragraph 7 excluded only goods on which the manufacturer affixed the brand name or trade name of an ineligible person, and that plain language could not be enlarged by purposive construction or the rule in Heydon's case. On that reading, the exclusion did not apply, the denial of exemption was unsustainable, and the assessee remained entitled to the concessional benefit with consequential relief. en-us Fri, 06 Nov 1992 00:00:00 +0530 Sat, 02 Jul 2011 15:21:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82182 Small-scale industry manufacturers could not be denied exemption under Notification No. 175/86-C.E. merely because goods received as rough forgings already bore another person's brand name, where the manufacturer itself did not affix that name. Paragraph 7 excluded only goods on which the manufacturer affixed the brand name or trade name of an ineligible person, and that plain language could not be enlarged by purposive construction or the rule in Heydon's case. On that reading, the exclusion did not apply, the denial of exemption was unsustainable, and the assessee remained entitled to the concessional benefit with consequential relief. Case-Laws Central Excise Fri, 06 Nov 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82182