https://www.taxtmi.com/caselaws?id=338199 The small scale exemption under Notification No. 8/2003-CE is to be examined with reference to the exempted goods and the notification conditions, not by aggregating clearances of goods manufactured for others that bear another person's brand name. Where branded goods are cleared on payment of duty and Cenvat credit is availed on inputs used in those goods, that fact does not by itself disqualify the assessee from claiming the exemption for its own manufactured goods. The Tribunal followed the principle already affirmed by the Supreme Court and earlier Tribunal rulings, and held that denial of the exemption was unsustainable. en-us Tue, 27 Dec 2016 00:00:00 +0530 Fri, 24 Feb 2017 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338199 The small scale exemption under Notification No. 8/2003-CE is to be examined with reference to the exempted goods and the notification conditions, not by aggregating clearances of goods manufactured for others that bear another person's brand name. Where branded goods are cleared on payment of duty and Cenvat credit is availed on inputs used in those goods, that fact does not by itself disqualify the assessee from claiming the exemption for its own manufactured goods. The Tribunal followed the principle already affirmed by the Supreme Court and earlier Tribunal rulings, and held that denial of the exemption was unsustainable. Case-Laws Central Excise Tue, 27 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338199