https://www.taxtmi.com/caselaws?id=89071 Entitlement to exemption under Notification No. 175/86 for branded soaps turned on whether the brand names belonged to persons other than the appellants. The conclusion recorded was that the finding of third-party ownership was unsupported by evidence: the presence of a manufacturer, distributor or organiser on the wrappers did not by itself prove ownership of the brands, and the relied-on statements did not clearly amount to an admission by the appellants. On that material, denial of the exemption could not be sustained, and the appellants were found entitled to the benefit of the notification for the three soaps. en-us Fri, 29 May 1998 00:00:00 +0530 Fri, 23 Sep 2011 12:07:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89071 Entitlement to exemption under Notification No. 175/86 for branded soaps turned on whether the brand names belonged to persons other than the appellants. The conclusion recorded was that the finding of third-party ownership was unsupported by evidence: the presence of a manufacturer, distributor or organiser on the wrappers did not by itself prove ownership of the brands, and the relied-on statements did not clearly amount to an admission by the appellants. On that material, denial of the exemption could not be sustained, and the appellants were found entitled to the benefit of the notification for the three soaps. Case-Laws Central Excise Fri, 29 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89071