https://www.taxtmi.com/caselaws?id=115685 Clearances made for loan licensees under their brand names and on payment of duty could not be included in the assessee's aggregate clearances for Notification No. 8/2003-C.E. The notification excluded clearances bearing another person's brand name from the exemption computation, and these goods were admittedly manufactured for loan licensees and bore their brand names. On that basis, the Tribunal held that such turnover could not be added to the assessee's own clearances for testing the exemption limit of Rs. 1 crore. The inclusion of those clearances in the exemption turnover was therefore unsustainable. en-us Thu, 11 Aug 2005 00:00:00 +0530 Fri, 01 Jun 2012 11:15:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115685 Clearances made for loan licensees under their brand names and on payment of duty could not be included in the assessee's aggregate clearances for Notification No. 8/2003-C.E. The notification excluded clearances bearing another person's brand name from the exemption computation, and these goods were admittedly manufactured for loan licensees and bore their brand names. On that basis, the Tribunal held that such turnover could not be added to the assessee's own clearances for testing the exemption limit of Rs. 1 crore. The inclusion of those clearances in the exemption turnover was therefore unsustainable. Case-Laws Central Excise Thu, 11 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115685