https://www.taxtmi.com/caselaws?id=111211 SSI exemption was available where the claimant factory was registered as an SSI unit and satisfied the prescribed notification conditions, even though the brand name holder had not itself availed the exemption. The decisive factor was the brand name owner's eligibility under the notification, not actual use of the benefit by that owner. Earlier decisions recognising the distinction between eligibility and actual availment were applied, and denial of exemption on the ground that the brand name holder had not taken the benefit was held unsustainable. The brand name users were therefore entitled to the SSI exemption. en-us Fri, 12 Mar 2004 00:00:00 +0530 Fri, 20 Apr 2012 18:51:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111211 SSI exemption was available where the claimant factory was registered as an SSI unit and satisfied the prescribed notification conditions, even though the brand name holder had not itself availed the exemption. The decisive factor was the brand name owner's eligibility under the notification, not actual use of the benefit by that owner. Earlier decisions recognising the distinction between eligibility and actual availment were applied, and denial of exemption on the ground that the brand name holder had not taken the benefit was held unsustainable. The brand name users were therefore entitled to the SSI exemption. Case-Laws Central Excise Fri, 12 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111211