https://www.taxtmi.com/caselaws?id=1984 Small-scale goods manufactured to order and supplied exclusively to the original equipment manufacturer for its own use were not treated as branded goods merely because they bore that manufacturer's logo. Reading the exemption notification with the CBEC clarification, the text states that goods made to a customer's specifications and not traded in the market do not amount to use of another's brand name for denying SSI benefit. On those facts, the small scale exemption remained available and the denial of duty and penalty relief was unsustainable. en-us Tue, 08 May 2007 00:00:00 +0530 Tue, 15 Apr 2008 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1984 Small-scale goods manufactured to order and supplied exclusively to the original equipment manufacturer for its own use were not treated as branded goods merely because they bore that manufacturer's logo. Reading the exemption notification with the CBEC clarification, the text states that goods made to a customer's specifications and not traded in the market do not amount to use of another's brand name for denying SSI benefit. On those facts, the small scale exemption remained available and the denial of duty and penalty relief was unsustainable. Case-Laws Central Excise Tue, 08 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1984