https://www.taxtmi.com/caselaws?id=54724 Clearances of P & P medicaments manufactured for loan licencees and removed on payment of duty at tariff rates were not includible in the aggregate value of clearances for exemption eligibility. The exemption notifications excluded goods bearing the brand name or trade name of another person who was ineligible for exemption, and the settled position applied here was that duty-paid clearances made on behalf of loan licencees could not be added to the assessee's turnover for denying concessional treatment. On that basis, the attempted exclusion of the benefit was unsustainable. en-us Fri, 14 Oct 2005 00:00:00 +0530 Thu, 21 Oct 2010 16:57:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54724 Clearances of P & P medicaments manufactured for loan licencees and removed on payment of duty at tariff rates were not includible in the aggregate value of clearances for exemption eligibility. The exemption notifications excluded goods bearing the brand name or trade name of another person who was ineligible for exemption, and the settled position applied here was that duty-paid clearances made on behalf of loan licencees could not be added to the assessee's turnover for denying concessional treatment. On that basis, the attempted exclusion of the benefit was unsustainable. Case-Laws Central Excise Fri, 14 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54724