SSI exemption and use of another company's trade mark: factual finding upheld, entitlement to exemption confirmed.

A Small Scale Industrial Unit remains eligible for exemption under the relevant notification only if it does not use the brand name or trade mark of another non-SSI unit. The Tribunal found, on the facts, that the allegation of use of another company's trade marks was incorrect, and an affidavit from the other company's responsible officer confirmed no objection to the assessee's use. In light of that factual finding, no infirmity was found in the Tribunal's view, and the assessee was held entitled to the exemption.

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Issues: Whether the respondent-assessee, being a Small Scale Industrial Unit, was entitled to exemption under the relevant notification despite the allegation that it was using the brand name or trade marks of another company.

Analysis: The exemption available to a Small Scale Industrial Unit is subject to the condition that it does not use the brand name of another non-SSI unit. On the record, the Tribunal had found that the allegation of use of the other company's trade marks was not factually correct. An affidavit filed by the responsible officer of the other company stated that it was not using the said trade marks and had no objection to their use by the assessee. In these circumstances, no infirmity was found in the Tribunal's conclusion.

Conclusion: The respondent-assessee was entitled to the exemption, and the Revenue's challenge failed.

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