Brand name use under SSI exemption does not bar relief when the brand owner is itself eligible for the specified goods.

Under a goods-specific small-scale exemption notification, use of another person's brand name does not by itself deny exemption where the brand owner is itself an SSI unit eligible for the notification in respect of the specified goods. The controlling consideration was whether the brand name owner fell within the class protected by the scheme; the disqualification in the amended paragraph 7 was aimed at brand use by or for an ineligible person. On the facts, the brand owner was eligible and manufactured specified goods, so the assessees' use of that brand did not attract the bar. The Revenue's appeal failed and the exemption was upheld.

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Issues: Whether SSI units manufacturing aerated water under a brand name belonging to another person were entitled to exemption under Notification No. 1/93-CE when the brand name owner was itself eligible for exemption and was manufacturing specified goods.

Analysis: The exemption notification was treated as goods-specific, with the controlling focus on whether the manufacturer of the specified goods was eligible for exemption in respect of those goods. Paragraph 7 of the amended scheme denied exemption where the brand name or trade name belonged to another person who was not eligible for the exemption. On the facts found, the brand name owner was itself an SSI unit eligible for the notification and was manufacturing specified goods, so the disqualification aimed at use of the brand of an ineligible person did not apply. The interpretation adopted by the Tribunal was consistent with the structure and purpose of the notification.

Conclusion: The assessees were entitled to the exemption, and the Revenue's appeal failed.

Ratio Decidendi: Under a goods-specific small-scale exemption notification, use of another person's brand name does not disentitle the manufacturer where the brand name owner is itself eligible for the exemption in respect of the specified goods.

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