SSI Exemption Inapplicable for Goods Under Non-SSI Brand; Exclude These from Assessee's Total Value Calculation.

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....SSI Exemption - Once in respect of those goods where brand name of other party is used on manufactured goods and that other party is not a SSI unit, exemption is not available, it would lead to inevitable result that the value of such goods cannot be added as well, while considering the value of the goods cleared by the assessee in the previous year - SC....