https://www.taxtmi.com/caselaws?id=102867 Small-scale exemption under Notification No. 1/93-C.E. is not denied merely because the raw material used in manufacture bears the brand name or house mark of its supplier. The relevant test is whether the assessee itself uses that brand name in a manner barred by the notification; the supplier's mark on input material does not, by itself, attract the exclusion. The article notes that this principle was followed in preference to a contrary Tribunal view because the earlier precedent had been affirmed by the Supreme Court. On that basis, corrugated products made from branded galvanized CRC sheets remained eligible for the exemption. en-us Fri, 27 Sep 2002 00:00:00 +0530 Thu, 16 Feb 2012 15:41:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102867 Small-scale exemption under Notification No. 1/93-C.E. is not denied merely because the raw material used in manufacture bears the brand name or house mark of its supplier. The relevant test is whether the assessee itself uses that brand name in a manner barred by the notification; the supplier's mark on input material does not, by itself, attract the exclusion. The article notes that this principle was followed in preference to a contrary Tribunal view because the earlier precedent had been affirmed by the Supreme Court. On that basis, corrugated products made from branded galvanized CRC sheets remained eligible for the exemption. Case-Laws Central Excise Fri, 27 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102867