https://www.taxtmi.com/caselaws?id=112578 SSI exemption under Notification No. 1/93 remained available where the manufacturer of pressure cookers cleared goods under its own brand name, and the department failed to prove use of another person's brand. The record showed clearances under "Windsor" only, with no reliable evidence that the goods were sold under "Philco" or "Windsor and Wilson". A partner's statement was not a valid admission of third-party brand use, and the lower authorities had misread it. On these facts, the conditions of the notification were not breached, and the exemption was available. en-us Thu, 19 Aug 2004 00:00:00 +0530 Mon, 30 Apr 2012 16:40:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112578 SSI exemption under Notification No. 1/93 remained available where the manufacturer of pressure cookers cleared goods under its own brand name, and the department failed to prove use of another person's brand. The record showed clearances under "Windsor" only, with no reliable evidence that the goods were sold under "Philco" or "Windsor and Wilson". A partner's statement was not a valid admission of third-party brand use, and the lower authorities had misread it. On these facts, the conditions of the notification were not breached, and the exemption was available. Case-Laws Central Excise Thu, 19 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112578