https://www.taxtmi.com/caselaws?id=262000 A manufacturer of detergent powder and cake using another concern's brand name remained eligible for exemption under Notification No. 175/86 because the exclusion in paragraph 7 applies only when the brand owner is not eligible for the exemption. The brand-owning concern was itself a small-scale industrial unit already held eligible under the notification, so the mere use of its brand name did not trigger disqualification. The denial of exemption was therefore unsustainable and the assessee was entitled to the benefit. en-us Fri, 15 May 2015 00:00:00 +0530 Thu, 20 Aug 2015 15:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262000 A manufacturer of detergent powder and cake using another concern's brand name remained eligible for exemption under Notification No. 175/86 because the exclusion in paragraph 7 applies only when the brand owner is not eligible for the exemption. The brand-owning concern was itself a small-scale industrial unit already held eligible under the notification, so the mere use of its brand name did not trigger disqualification. The denial of exemption was therefore unsustainable and the assessee was entitled to the benefit. Case-Laws Central Excise Fri, 15 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262000