https://www.taxtmi.com/caselaws?id=264650 Clearances of PD pumps manufactured under another person's brand name were held not liable to be clubbed in the aggregate value for small scale exemption under Notification No. 8/2002-CE, because the record showed the brand belonged to a different entity and there was no evidence that the manufacturer owned that brand. On that basis, the branded clearances were excluded from the SSI exemption computation, and the Revenue's attempt to deny the exemption by including them failed. en-us Tue, 21 Jul 2015 00:00:00 +0530 Thu, 07 Jan 2016 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264650 Clearances of PD pumps manufactured under another person's brand name were held not liable to be clubbed in the aggregate value for small scale exemption under Notification No. 8/2002-CE, because the record showed the brand belonged to a different entity and there was no evidence that the manufacturer owned that brand. On that basis, the branded clearances were excluded from the SSI exemption computation, and the Revenue's attempt to deny the exemption by including them failed. Case-Laws Central Excise Tue, 21 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264650