https://www.taxtmi.com/caselaws?id=89712 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. en-us Tue, 04 Feb 1997 00:00:00 +0530 Thu, 29 Sep 2011 11:58:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89712 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. Case-Laws Central Excise Tue, 04 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89712