https://www.taxtmi.com/caselaws?id=106936 A small scale unit was not denied SSI exemption merely because it used another person's brand name on goods different from those manufactured by the brand owner. The exclusion in paragraph 4 of Notification No. 1/93-C.E. applied only where the SSI unit cleared specified goods under another's brand name in the manner contemplated by the notification, requiring a trade nexus between the branded goods and goods identical to those of the brand owner. The Revenue had the burden to show that the goods fell within the exclusionary clause, and mere use of another's brand name was insufficient. The unit therefore remained entitled to SSI exemption. en-us Wed, 18 Dec 2002 00:00:00 +0530 Fri, 16 Mar 2012 14:13:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106936 A small scale unit was not denied SSI exemption merely because it used another person's brand name on goods different from those manufactured by the brand owner. The exclusion in paragraph 4 of Notification No. 1/93-C.E. applied only where the SSI unit cleared specified goods under another's brand name in the manner contemplated by the notification, requiring a trade nexus between the branded goods and goods identical to those of the brand owner. The Revenue had the burden to show that the goods fell within the exclusionary clause, and mere use of another's brand name was insufficient. The unit therefore remained entitled to SSI exemption. Case-Laws Central Excise Wed, 18 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106936