SSI exemption for units not availing CENVAT credit covers packing materials bearing the brand for use as packing. Amends notification No. 8/2003 to prescribe an SSI exemption, effective 1/4/2003 for units not availing CENVAT credit, by substituting clause (e) of paragraph 4 to state that specified goods in the nature of packing materials qualify where they are meant for use as packing material by or on behalf of the person whose brand name they bear.