https://www.taxtmi.com/caselaws?id=117459 Goods manufactured in a factory for a loan licensee under the latter's supervision and control were treated as manufactured by the loan licensee for SSI exemption purposes. The Tribunal applied the principle that, where the loan licensee supplies raw material, supervises production and owns the brand name, it is the real manufacturer in law even if the goods are physically made in another assessee's premises. On that basis, use of the loan licensee's own brand name did not amount to use of somebody else's brand name, and denial of Small Scale Industry exemption under Notification No. 8/99 was unsustainable. en-us Fri, 17 Feb 2006 00:00:00 +0530 Fri, 22 Jun 2012 17:39:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117459 Goods manufactured in a factory for a loan licensee under the latter's supervision and control were treated as manufactured by the loan licensee for SSI exemption purposes. The Tribunal applied the principle that, where the loan licensee supplies raw material, supervises production and owns the brand name, it is the real manufacturer in law even if the goods are physically made in another assessee's premises. On that basis, use of the loan licensee's own brand name did not amount to use of somebody else's brand name, and denial of Small Scale Industry exemption under Notification No. 8/99 was unsustainable. Case-Laws Central Excise Fri, 17 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117459