https://www.taxtmi.com/caselaws?id=102867 Small-scale exemption under Notification No. 1/93-C.E. is not denied merely because raw materials used in manufacture bear the supplier-manufacturer's house mark or brand name. The relevant consideration is whether the manufacturer claiming exemption itself uses another person's brand name in the manner excluded by the notification. Where plain galvanised CRC sheets bearing the sheet manufacturer's brand were used for corrugation, that mark on the inputs did not disqualify the manufacturer from exemption. An earlier affirmed precedent supported this approach over a contrary Tribunal view. 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 raw materials used in manufacture bear the supplier-manufacturer's house mark or brand name. The relevant consideration is whether the manufacturer claiming exemption itself uses another person's brand name in the manner excluded by the notification. Where plain galvanised CRC sheets bearing the sheet manufacturer's brand were used for corrugation, that mark on the inputs did not disqualify the manufacturer from exemption. An earlier affirmed precedent supported this approach over a contrary Tribunal view. Case-Laws Central Excise Fri, 27 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102867