https://www.taxtmi.com/caselaws?id=41000 Excise exemption eligibility under the small-scale notifications depended on whether the manufacturer satisfied the prescribed conditions, and mere later sale of goods under the purchaser's brand name was not enough to show manufacture for and on behalf of that purchaser. The arrangement was treated as arms-length because there was no material showing purchaser control over manufacture, supply of raw materials, or financial assistance, and references to specifications, approved samples, and periodic account settlement were insufficient to support the departmental view. On that basis, the conclusion that the goods were manufactured for and on behalf of the purchaser was unsustainable, and the exemption remained available. en-us Tue, 22 Sep 1981 00:00:00 +0530 Wed, 19 May 2010 16:24:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41000 Excise exemption eligibility under the small-scale notifications depended on whether the manufacturer satisfied the prescribed conditions, and mere later sale of goods under the purchaser's brand name was not enough to show manufacture for and on behalf of that purchaser. The arrangement was treated as arms-length because there was no material showing purchaser control over manufacture, supply of raw materials, or financial assistance, and references to specifications, approved samples, and periodic account settlement were insufficient to support the departmental view. On that basis, the conclusion that the goods were manufactured for and on behalf of the purchaser was unsustainable, and the exemption remained available. Case-Laws Central Excise Tue, 22 Sep 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41000