https://www.taxtmi.com/caselaws?id=93610 The Tribunal set aside the Collector (Appeals) order and reinstated the Assistant Collector's decision, granting the appeal of the Revenue. It was held that manufacturing goods under an ineligible brand name, even for captive use, disqualified the manufacturer from claiming exemption under Notification No. 175/86-C.E. The decision aligned with the legal principles established by the Tribunal's Larger Bench, emphasizing that the goods need not be sold in the market for the exemption to be denied. en-us Fri, 26 May 2000 00:00:00 +0530 Mon, 14 Nov 2011 16:19:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93610 The Tribunal set aside the Collector (Appeals) order and reinstated the Assistant Collector's decision, granting the appeal of the Revenue. It was held that manufacturing goods under an ineligible brand name, even for captive use, disqualified the manufacturer from claiming exemption under Notification No. 175/86-C.E. The decision aligned with the legal principles established by the Tribunal's Larger Bench, emphasizing that the goods need not be sold in the market for the exemption to be denied. Case-Laws Central Excise Fri, 26 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93610