https://www.taxtmi.com/caselaws?id=104864 Clearances made as job work bearing another person's brand name were excluded from the exemption scheme and could not be counted in the aggregate value of clearances for testing eligibility under the notification. The prohibition relating to Modvat credit under the notification therefore did not apply to inputs used in those ineligible clearances, and the assessee remained entitled to exemption on the eligible clearances. Exemption also could not be denied merely because the assessee had not given a more detailed showing of non-availment of Modvat credit, where no contrary material demonstrated that credit had in fact been taken and the record did not support such an inference. en-us Fri, 17 May 2002 00:00:00 +0530 Thu, 01 Mar 2012 16:09:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104864 Clearances made as job work bearing another person's brand name were excluded from the exemption scheme and could not be counted in the aggregate value of clearances for testing eligibility under the notification. The prohibition relating to Modvat credit under the notification therefore did not apply to inputs used in those ineligible clearances, and the assessee remained entitled to exemption on the eligible clearances. Exemption also could not be denied merely because the assessee had not given a more detailed showing of non-availment of Modvat credit, where no contrary material demonstrated that credit had in fact been taken and the record did not support such an inference. Case-Laws Central Excise Fri, 17 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104864