https://www.taxtmi.com/caselaws?id=344000 Goods manufactured under another person's brand name were treated as outside the small scale industry exemption, so duty remained payable on those branded clearances. However, Cenvat credit taken on inputs used for branded goods and export goods did not by itself disentitle the assessee from SSI exemption for its own domestic clearances. The turnover and exemption eligibility had to be examined unit-wise and re-verified by the jurisdictional officer, with recovery confined to any short payment found on such verification. en-us Thu, 01 Jun 2017 00:00:00 +0530 Mon, 10 Jul 2017 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344000 Goods manufactured under another person's brand name were treated as outside the small scale industry exemption, so duty remained payable on those branded clearances. However, Cenvat credit taken on inputs used for branded goods and export goods did not by itself disentitle the assessee from SSI exemption for its own domestic clearances. The turnover and exemption eligibility had to be examined unit-wise and re-verified by the jurisdictional officer, with recovery confined to any short payment found on such verification. Case-Laws Central Excise Thu, 01 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344000