https://www.taxtmi.com/caselaws?id=124757 Small scale exemption under Notification No. 16/97-C.E. was unavailable where goods were cleared under a brand name owned by another juristic person. Mineral water marketed under the brand name "WAVE" was cleared by distinct legal entities, and common directors or shareholders did not make the brand belong to the respondent. The legal effect was that ownership of the brand remained with the separate company, so the exemption could not be claimed for those clearances and the Revenue's objection was sustainable. en-us Wed, 20 Aug 2008 00:00:00 +0530 Fri, 05 Oct 2012 13:32:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124757 Small scale exemption under Notification No. 16/97-C.E. was unavailable where goods were cleared under a brand name owned by another juristic person. Mineral water marketed under the brand name "WAVE" was cleared by distinct legal entities, and common directors or shareholders did not make the brand belong to the respondent. The legal effect was that ownership of the brand remained with the separate company, so the exemption could not be claimed for those clearances and the Revenue's objection was sustainable. Case-Laws Central Excise Wed, 20 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124757