https://www.taxtmi.com/caselaws?id=40770 An assessee manufacturing aerated waters in its own factory under a franchise arrangement remained the manufacturer for excise purposes, because independent licensing and assessment, absence of any ownership or partnership link with the brand owner, and production on its own account were determinative. The use of another concern's trade mark and compliance with franchise conditions did not make the brand owner the manufacturer or show that the goods were produced for and on behalf of that owner. The exemption under Notification No. 82/74 was therefore available, and the review was not warranted. en-us Tue, 15 Apr 1980 00:00:00 +0530 Fri, 14 May 2010 15:11:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40770 An assessee manufacturing aerated waters in its own factory under a franchise arrangement remained the manufacturer for excise purposes, because independent licensing and assessment, absence of any ownership or partnership link with the brand owner, and production on its own account were determinative. The use of another concern's trade mark and compliance with franchise conditions did not make the brand owner the manufacturer or show that the goods were produced for and on behalf of that owner. The exemption under Notification No. 82/74 was therefore available, and the review was not warranted. Case-Laws Central Excise Tue, 15 Apr 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40770