Brand name on purchased components alone does not bar SSI exemption unless it is used for marketing the finished goods.

Use of branded components in a finished product does not, by itself, establish use of another person's brand name for denying SSI exemption. The Tribunal found no evidence that the letters marked on purchased parts were used by the assessee as a brand name for marketing its own goods. On that basis, it held that mere procurement of branded parts from the market and their incorporation into the final product was insufficient to attract the bar under Notification No. 1/93-C.E., and denial of SSI exemption was unjustified.

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Issues: Whether the assessee was using a brand name belonging to another person so as to be denied SSI exemption under Notification No. 1/93-C.E.

Analysis: The dispute turned on whether the letters inscribed on the purchased components amounted to use of another person's brand name in the manufacture of the final product. The Tribunal found no evidence that the markings on the parts represented a brand name of another person used by the assessee for marketing its own goods. It held that procurement of branded parts from the market and their incorporation into the assessee's product does not, by itself, establish use of another person's brand name for the finished goods.

Conclusion: The assessee was not shown to have used another person's brand name, and denial of SSI exemption was unjustified.

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