https://www.taxtmi.com/caselaws?id=107259 Small scale exemption under Notification No. 8/99-C.E. could not be denied merely because tiles were printed and decorated to customer specifications. The exemption applied only where the goods bore the brand name or trade name of another person, and the Revenue was required to prove that connection. On the record, the appellants purchased plain tiles as raw material and processed them themselves, but there was no proof that the cleared goods bore another person's brand name or that there was any trade connection with such person. The position was also distinguished from job work on goods supplied already bearing a customer's brand. en-us Tue, 28 Jan 2003 00:00:00 +0530 Wed, 21 Mar 2012 11:20:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107259 Small scale exemption under Notification No. 8/99-C.E. could not be denied merely because tiles were printed and decorated to customer specifications. The exemption applied only where the goods bore the brand name or trade name of another person, and the Revenue was required to prove that connection. On the record, the appellants purchased plain tiles as raw material and processed them themselves, but there was no proof that the cleared goods bore another person's brand name or that there was any trade connection with such person. The position was also distinguished from job work on goods supplied already bearing a customer's brand. Case-Laws Central Excise Tue, 28 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107259