https://www.taxtmi.com/caselaws?id=112579 SSI exemption under Notification No. 1/93 cannot be denied merely on an allegation that goods were cleared under another person's brand name. The document notes that the assessee manufactured pressure cookers and cleared them under its own brand name, "Windsor". There was no evidence that this brand belonged to another person, and no tangible material showed clearance under the alleged brands "Philco" or "Windsor and Wilson". The partner's statement was misread and the invoices consistently reflected only the assessee's own brand. On that basis, denial of the exemption was unsustainable unless the department proved actual use of another's brand name with cogent evidence. en-us Thu, 19 Aug 2004 00:00:00 +0530 Mon, 30 Apr 2012 16:43:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112579 SSI exemption under Notification No. 1/93 cannot be denied merely on an allegation that goods were cleared under another person's brand name. The document notes that the assessee manufactured pressure cookers and cleared them under its own brand name, "Windsor". There was no evidence that this brand belonged to another person, and no tangible material showed clearance under the alleged brands "Philco" or "Windsor and Wilson". The partner's statement was misread and the invoices consistently reflected only the assessee's own brand. On that basis, denial of the exemption was unsustainable unless the department proved actual use of another's brand name with cogent evidence. Case-Laws Central Excise Thu, 19 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112579