https://www.taxtmi.com/caselaws?id=249108 The Tribunal set aside the decision denying the small scale exemption benefit to the appellant for using a brand name belonging to another person in manufacturing goods. It was found that the brand name was not uniformly used on all goods, with invoices reflecting selective usage. The Tribunal emphasized the need for factual verification and remanded the matter for further examination to determine duty liability based on actual brand name usage. The decision highlighted the importance of assessing each case individually for small scale exemption eligibility based on the specific use of the brand name on manufactured goods. en-us Wed, 14 Aug 2013 00:00:00 +0530 Fri, 04 Jul 2014 17:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249108 The Tribunal set aside the decision denying the small scale exemption benefit to the appellant for using a brand name belonging to another person in manufacturing goods. It was found that the brand name was not uniformly used on all goods, with invoices reflecting selective usage. The Tribunal emphasized the need for factual verification and remanded the matter for further examination to determine duty liability based on actual brand name usage. The decision highlighted the importance of assessing each case individually for small scale exemption eligibility based on the specific use of the brand name on manufactured goods. Case-Laws Central Excise Wed, 14 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249108