https://www.taxtmi.com/caselaws?id=90012 Notification No. 1/93-C.E. was not denied where the assessee's goods bore the brand name of a registered small-scale unit. The relevant disqualification under para 4 applies only when the brand name belongs to another person who is not eligible for exemption under the notification. On the facts recorded, the brand name owner was an eligible SSI unit, and the Tribunal treated mineral water as excisable; the Department's objection that the owner's product was allegedly non-excisable did not attract the restriction. The SSI exemption was therefore held to be available. en-us Mon, 08 Mar 1999 00:00:00 +0530 Sat, 01 Oct 2011 17:58:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90012 Notification No. 1/93-C.E. was not denied where the assessee's goods bore the brand name of a registered small-scale unit. The relevant disqualification under para 4 applies only when the brand name belongs to another person who is not eligible for exemption under the notification. On the facts recorded, the brand name owner was an eligible SSI unit, and the Tribunal treated mineral water as excisable; the Department's objection that the owner's product was allegedly non-excisable did not attract the restriction. The SSI exemption was therefore held to be available. Case-Laws Central Excise Mon, 08 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90012