https://www.taxtmi.com/caselaws?id=33766 Eligibility for small scale exemption depended on whether branded medicament clearances were made by the assessee itself under another person's brand name, or whether the factory was genuinely hired out to a loan licensee who manufactured the goods in its own right. The legal position accepted that branded clearances are excluded only in the former situation, while they are includible where the loan licensee manufactures in the hired factory. As the decisive factual question had not been examined against the documentary evidence relied on by the appellant, the matter was remanded for fresh factual verification and the impugned order was set aside. en-us Tue, 06 Jan 2009 00:00:00 +0530 Wed, 10 Jun 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33766 Eligibility for small scale exemption depended on whether branded medicament clearances were made by the assessee itself under another person's brand name, or whether the factory was genuinely hired out to a loan licensee who manufactured the goods in its own right. The legal position accepted that branded clearances are excluded only in the former situation, while they are includible where the loan licensee manufactures in the hired factory. As the decisive factual question had not been examined against the documentary evidence relied on by the appellant, the matter was remanded for fresh factual verification and the impugned order was set aside. Case-Laws Customs Tue, 06 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33766