https://www.taxtmi.com/caselaws?id=51705 The exemption under Notification No. 1/93 could not be denied merely because the raw material used in making corrugated sheets bore the supplier's brand name. The decisive test was whether the manufacturer itself affixed or used a brand name on the finished goods in a way that attracted the small scale industry bar. Where the assessee did not itself use the brand name on the corrugated sheets, the use of branded plain galvanized CRC sheets as input was insufficient to forfeit the exemption. The manufacturer was therefore entitled to the benefit of Notification No. 1/93. en-us Fri, 27 Sep 2002 00:00:00 +0530 Mon, 27 Sep 2010 17:28:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51705 The exemption under Notification No. 1/93 could not be denied merely because the raw material used in making corrugated sheets bore the supplier's brand name. The decisive test was whether the manufacturer itself affixed or used a brand name on the finished goods in a way that attracted the small scale industry bar. Where the assessee did not itself use the brand name on the corrugated sheets, the use of branded plain galvanized CRC sheets as input was insufficient to forfeit the exemption. The manufacturer was therefore entitled to the benefit of Notification No. 1/93. Case-Laws Central Excise Fri, 27 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51705