https://www.taxtmi.com/caselaws?id=41811 A franchise arrangement and quality-control conditions imposed by the trade mark owner did not, by themselves, make the petitioner a manufacturer acting for and on behalf of the franchisor. The court treated the petitioner as an independent manufacturing concern and held that exemption under Notification No. 80/80-CE, as amended by Notification No. 50/81-CE, remained available until the Government deleted the relevant item from the notification. On that basis, the impugned communication denying exemption was quashed, and the exemption ceased only from 28 February 1982 onward. en-us Tue, 20 Apr 1982 00:00:00 +0530 Mon, 07 Jun 2010 12:07:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41811 A franchise arrangement and quality-control conditions imposed by the trade mark owner did not, by themselves, make the petitioner a manufacturer acting for and on behalf of the franchisor. The court treated the petitioner as an independent manufacturing concern and held that exemption under Notification No. 80/80-CE, as amended by Notification No. 50/81-CE, remained available until the Government deleted the relevant item from the notification. On that basis, the impugned communication denying exemption was quashed, and the exemption ceased only from 28 February 1982 onward. Case-Laws Central Excise Tue, 20 Apr 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41811