https://www.taxtmi.com/caselaws?id=170424 SSI exemption is unavailable under Notification No. 175/86-C.E. where specified goods bear another person's brand or trade name that indicates a trade connection with that person, if the brand owner is ineligible for the exemption. The marking "A TTK Product" established such a connection with the TTK Group, so the exemption claim failed and duty became payable. The resulting duty liability is to be assessed on a cum-duty basis, with MODVAT credit available after verification that the manufacturing inputs had borne duty. These consequential adjustments moderate the duty demand without restoring the exemption. en-us Fri, 12 Nov 2010 00:00:00 +0530 Wed, 27 May 2015 14:53:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170424 SSI exemption is unavailable under Notification No. 175/86-C.E. where specified goods bear another person's brand or trade name that indicates a trade connection with that person, if the brand owner is ineligible for the exemption. The marking "A TTK Product" established such a connection with the TTK Group, so the exemption claim failed and duty became payable. The resulting duty liability is to be assessed on a cum-duty basis, with MODVAT credit available after verification that the manufacturing inputs had borne duty. These consequential adjustments moderate the duty demand without restoring the exemption. Case-Laws Central Excise Fri, 12 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170424