https://www.taxtmi.com/caselaws?id=112052 Branded narrow woven elastic tapes made to the buyer's specifications and supplied exclusively to the brand owner for use in further manufacture were treated as eligible for small scale exemption. The brand name bar was held inapplicable because the record showed no trading of the goods in the open market and the branded goods were wholly consumed by the brand owner in manufacture of the final product. Relying on the Board's circular, the appellate authority found no evidence to contradict these facts, so the exemption was rightly allowed and the Revenue failed to dislodge it. en-us Thu, 12 Feb 2004 00:00:00 +0530 Thu, 26 Apr 2012 14:10:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112052 Branded narrow woven elastic tapes made to the buyer's specifications and supplied exclusively to the brand owner for use in further manufacture were treated as eligible for small scale exemption. The brand name bar was held inapplicable because the record showed no trading of the goods in the open market and the branded goods were wholly consumed by the brand owner in manufacture of the final product. Relying on the Board's circular, the appellate authority found no evidence to contradict these facts, so the exemption was rightly allowed and the Revenue failed to dislodge it. Case-Laws Central Excise Thu, 12 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112052