https://www.taxtmi.com/caselaws?id=113099 Small-scale exemption under Notification No. 175/86-C.E. remained available where goods were manufactured in the appellant's factory by four loan licensees acting as independent manufacturers. The Tribunal treated the units as separate manufacturers because they held individual drug licences, operated under their own supervision and control, and used their own raw materials. On those facts, paragraph 7 of the notification did not disqualify them, and the Department's objection based on brand-name ownership failed. The decision distinguished Harts Cocoa Products as factually different and followed the earlier approach in N.P. Industries. en-us Wed, 07 May 1997 00:00:00 +0530 Thu, 03 May 2012 17:39:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113099 Small-scale exemption under Notification No. 175/86-C.E. remained available where goods were manufactured in the appellant's factory by four loan licensees acting as independent manufacturers. The Tribunal treated the units as separate manufacturers because they held individual drug licences, operated under their own supervision and control, and used their own raw materials. On those facts, paragraph 7 of the notification did not disqualify them, and the Department's objection based on brand-name ownership failed. The decision distinguished Harts Cocoa Products as factually different and followed the earlier approach in N.P. Industries. Case-Laws Central Excise Wed, 07 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113099