https://www.taxtmi.com/caselaws?id=125175 Notification No. 1/93-C.E. was interpreted to allow an assessee manufacturing both own-branded goods and branded goods of others to claim small-scale exemption on its own eligible goods, while paying normal duty on the branded goods of other manufacturers. The Tribunal applied para 2(iii) and followed the Larger Bench view in Intertec and the Division Bench in Monalisa EDC to hold that clearances of another person's branded goods are excluded from the exemption computation and do not forfeit the benefit on the assessee's own qualifying goods. Ramesh Food Products was distinguished as arising under a different notification, and the revenue's objection was rejected. en-us Thu, 12 Jun 2008 00:00:00 +0530 Sat, 20 Oct 2012 12:30:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125175 Notification No. 1/93-C.E. was interpreted to allow an assessee manufacturing both own-branded goods and branded goods of others to claim small-scale exemption on its own eligible goods, while paying normal duty on the branded goods of other manufacturers. The Tribunal applied para 2(iii) and followed the Larger Bench view in Intertec and the Division Bench in Monalisa EDC to hold that clearances of another person's branded goods are excluded from the exemption computation and do not forfeit the benefit on the assessee's own qualifying goods. Ramesh Food Products was distinguished as arising under a different notification, and the revenue's objection was rejected. Case-Laws Central Excise Thu, 12 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125175