https://www.taxtmi.com/caselaws?id=112219 Clearances made on job work basis were held not to be attributable to the other concern for denying small scale exemption under Notification No. 175/86-C.E. The notification applied where the aggregate clearances of a manufacturer, or from a factory by one or more manufacturers, crossed the prescribed limit, and to specified goods bearing another person's brand name or trade name. Because the respondent itself manufactured the goods from raw materials supplied by the other concern, and no brand-name bar was alleged, the clearances could not be treated as those of the other concern. Denial of the exemption was therefore unsustainable. en-us Thu, 15 Jul 2004 00:00:00 +0530 Fri, 27 Apr 2012 11:58:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112219 Clearances made on job work basis were held not to be attributable to the other concern for denying small scale exemption under Notification No. 175/86-C.E. The notification applied where the aggregate clearances of a manufacturer, or from a factory by one or more manufacturers, crossed the prescribed limit, and to specified goods bearing another person's brand name or trade name. Because the respondent itself manufactured the goods from raw materials supplied by the other concern, and no brand-name bar was alleged, the clearances could not be treated as those of the other concern. Denial of the exemption was therefore unsustainable. Case-Laws Central Excise Thu, 15 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112219