https://www.taxtmi.com/caselaws?id=111880 Small-scale exemption is available only on the value of excisable goods manufactured by the assessee, so traded goods cannot be added to the turnover of the manufacturing unit merely because they bear the same brand name. Units are not to be clubbed without a proper evidentiary basis showing dummy operations or a sustained clubbing finding, and the brand-name restriction does not automatically defeat exemption on those facts. On valuation, depot-sale price cannot be adopted without a proper factual foundation; the assessable value must be reconsidered where factory-gate sales, related-person allegations, and limitation issues remain unsettled. The valuation issue therefore requires fresh examination on evidence. en-us Mon, 12 Jan 2004 00:00:00 +0530 Wed, 25 Apr 2012 16:45:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111880 Small-scale exemption is available only on the value of excisable goods manufactured by the assessee, so traded goods cannot be added to the turnover of the manufacturing unit merely because they bear the same brand name. Units are not to be clubbed without a proper evidentiary basis showing dummy operations or a sustained clubbing finding, and the brand-name restriction does not automatically defeat exemption on those facts. On valuation, depot-sale price cannot be adopted without a proper factual foundation; the assessable value must be reconsidered where factory-gate sales, related-person allegations, and limitation issues remain unsettled. The valuation issue therefore requires fresh examination on evidence. Case-Laws Central Excise Mon, 12 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111880