https://www.taxtmi.com/caselaws?id=94886 Aluminium scrap generated in the manufacture of branded goods remained eligible for exemption under Notification No. 38/97-C.E. because the scrap itself did not bear another person's brand name or trade name. The notification denied benefit only where the goods themselves carried such branding, and the mere fact that the scrap arose during production of branded final products did not convert it into branded goods for exemption purposes. The lower appellate authority's view was sustained and the Revenue's challenge failed. en-us Thu, 13 Jul 2000 00:00:00 +0530 Mon, 05 Dec 2011 15:52:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94886 Aluminium scrap generated in the manufacture of branded goods remained eligible for exemption under Notification No. 38/97-C.E. because the scrap itself did not bear another person's brand name or trade name. The notification denied benefit only where the goods themselves carried such branding, and the mere fact that the scrap arose during production of branded final products did not convert it into branded goods for exemption purposes. The lower appellate authority's view was sustained and the Revenue's challenge failed. Case-Laws Central Excise Thu, 13 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94886