https://www.taxtmi.com/caselaws?id=46250 The exemption notification was construed to deny benefit only where a manufacturer affixes the brand name or trade name of a person who is not eligible for the exemption. If the brand owner itself is eligible for the exemption, use of that brand name does not disqualify the manufacturer. A person who is not a manufacturer and does not pay excise duty was treated as ineligible for the exemption, so affixing such a person's brand name attracted the exclusion. On that footing, the manufacturer could not claim the exemption when it used the brand name of an ineligible person, and the appeals were dismissed. en-us Tue, 16 Apr 2002 00:00:00 +0530 Fri, 16 Jul 2010 16:45:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46250 The exemption notification was construed to deny benefit only where a manufacturer affixes the brand name or trade name of a person who is not eligible for the exemption. If the brand owner itself is eligible for the exemption, use of that brand name does not disqualify the manufacturer. A person who is not a manufacturer and does not pay excise duty was treated as ineligible for the exemption, so affixing such a person's brand name attracted the exclusion. On that footing, the manufacturer could not claim the exemption when it used the brand name of an ineligible person, and the appeals were dismissed. Case-Laws Central Excise Tue, 16 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46250