https://www.taxtmi.com/caselaws?id=85516 The Tribunal dismissed the appeals and upheld the orders in favor of the respondents, ruling that the smaller units were entitled to the exemption under Notification No. 175/86 independently from the brand name holder. The Tribunal emphasized the separate identities of the brand name holder and the manufacturers, highlighting that supplying raw materials and manufacturing goods as per specifications did not establish a relationship of manufacturing for or on behalf of the brand name holder. The decision affirmed the independence of the entities involved in the manufacturing process and their right to individual benefits under the exemption notification. en-us Wed, 10 Jul 1996 00:00:00 +0530 Fri, 05 Aug 2011 15:50:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85516 The Tribunal dismissed the appeals and upheld the orders in favor of the respondents, ruling that the smaller units were entitled to the exemption under Notification No. 175/86 independently from the brand name holder. The Tribunal emphasized the separate identities of the brand name holder and the manufacturers, highlighting that supplying raw materials and manufacturing goods as per specifications did not establish a relationship of manufacturing for or on behalf of the brand name holder. The decision affirmed the independence of the entities involved in the manufacturing process and their right to individual benefits under the exemption notification. Case-Laws Central Excise Wed, 10 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85516