https://www.taxtmi.com/caselaws?id=87080 The Tribunal held that clearances of Luxmi Brand Fans by two units, one leasing the brand name, should not be clubbed for exemption eligibility. The Tribunal emphasized that the brand name owner cannot be deemed the manufacturer under the Central Excise Act, rejecting the Department's argument. It upheld that the suspension of Notification No. 175/86 does not allow adding clearances of one manufacturer to another's. The Tribunal concluded that the Department failed to substantiate denying the exemption under Notification 175/86, ultimately rejecting the appeal. en-us Fri, 08 Aug 1997 00:00:00 +0530 Fri, 02 Sep 2011 16:23:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87080 The Tribunal held that clearances of Luxmi Brand Fans by two units, one leasing the brand name, should not be clubbed for exemption eligibility. The Tribunal emphasized that the brand name owner cannot be deemed the manufacturer under the Central Excise Act, rejecting the Department's argument. It upheld that the suspension of Notification No. 175/86 does not allow adding clearances of one manufacturer to another's. The Tribunal concluded that the Department failed to substantiate denying the exemption under Notification 175/86, ultimately rejecting the appeal. Case-Laws Central Excise Fri, 08 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87080