https://www.taxtmi.com/caselaws?id=339867 The Tribunal upheld the Commissioner's decision in the case, ruling in favor of the respondent. It was determined that the respondent did not need to include the value of branded goods cleared to related persons for exemption eligibility, as specific valuation rules were deemed inapplicable due to not all goods being cleared to related persons. Additionally, it was found that the circular cited by the Revenue did not apply to the case, and goods bearing a brand name of another person would lose exemption eligibility. The Tribunal dismissed the Revenue's appeal, affirming the Commissioner's decision without any identified flaws. en-us Fri, 20 Jan 2017 00:00:00 +0530 Fri, 09 Feb 2018 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339867 The Tribunal upheld the Commissioner's decision in the case, ruling in favor of the respondent. It was determined that the respondent did not need to include the value of branded goods cleared to related persons for exemption eligibility, as specific valuation rules were deemed inapplicable due to not all goods being cleared to related persons. Additionally, it was found that the circular cited by the Revenue did not apply to the case, and goods bearing a brand name of another person would lose exemption eligibility. The Tribunal dismissed the Revenue's appeal, affirming the Commissioner's decision without any identified flaws. Case-Laws Central Excise Fri, 20 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339867