https://www.taxtmi.com/caselaws?id=256749 Use of another person's brand name or trade name on goods disentitles the assessee to SSI exemption under Notification No. 1/93-CE, and the exemption is to be strictly construed. The Tribunal rejected the view that denial depends on whether the brand owner manufactures identical or similar goods; use of the mark on different goods was still sufficient to bar the exemption. On that ground, the Revenue succeeded on merits. The matter was remanded only for examination of limitation by the adjudicating authority, while the finding denying SSI exemption was upheld. en-us Wed, 13 Aug 2014 00:00:00 +0530 Fri, 20 Feb 2015 18:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256749 Use of another person's brand name or trade name on goods disentitles the assessee to SSI exemption under Notification No. 1/93-CE, and the exemption is to be strictly construed. The Tribunal rejected the view that denial depends on whether the brand owner manufactures identical or similar goods; use of the mark on different goods was still sufficient to bar the exemption. On that ground, the Revenue succeeded on merits. The matter was remanded only for examination of limitation by the adjudicating authority, while the finding denying SSI exemption was upheld. Case-Laws Central Excise Wed, 13 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256749