https://www.taxtmi.com/caselaws?id=94510 Goods cleared under another person's brand name are outside the small-scale exemption under Notification No. 1/93, and a shifting, unsupported plea of joint ownership does not establish eligibility; the exemption was therefore unavailable. Modvat credit on inputs may still be claimed if duty-paying documents are produced and verified by the jurisdictional office within the stipulated time; credit was allowed subject to such verification. Penalty remained sustainable because the excisable goods had been removed without payment of duty. en-us Wed, 05 Jan 2000 00:00:00 +0530 Wed, 23 Nov 2011 10:54:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94510 Goods cleared under another person's brand name are outside the small-scale exemption under Notification No. 1/93, and a shifting, unsupported plea of joint ownership does not establish eligibility; the exemption was therefore unavailable. Modvat credit on inputs may still be claimed if duty-paying documents are produced and verified by the jurisdictional office within the stipulated time; credit was allowed subject to such verification. Penalty remained sustainable because the excisable goods had been removed without payment of duty. Case-Laws Central Excise Wed, 05 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94510