https://www.taxtmi.com/caselaws?id=102199 A loan licencee manufacturing goods under its own supervision and control is treated as the manufacturer for exemption purposes, even if the goods bear another person's brand name. The brand name owner does not become the manufacturer merely because its mark appears on the goods, so the exemption is not defeated on that basis. Earlier Tribunal and Gujarat High Court rulings were followed, while the Revenue's reliance on a Supreme Court decision was distinguished on its facts. Eligibility remains subject to fulfilment of the notification's conditions. en-us Tue, 02 Sep 1997 00:00:00 +0530 Tue, 14 Feb 2012 10:32:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102199 A loan licencee manufacturing goods under its own supervision and control is treated as the manufacturer for exemption purposes, even if the goods bear another person's brand name. The brand name owner does not become the manufacturer merely because its mark appears on the goods, so the exemption is not defeated on that basis. Earlier Tribunal and Gujarat High Court rulings were followed, while the Revenue's reliance on a Supreme Court decision was distinguished on its facts. Eligibility remains subject to fulfilment of the notification's conditions. Case-Laws Central Excise Tue, 02 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102199