SSI Branding in Central excise

Dear Ahmed

if a person is manufacturing a product using a branded product and gives with name plate that " made from _____ product ", will not be eligible for ssi exemption..??

SSI wil have to pay tax on manufacuring.

   u can have an overview of the following cas law

Whether brand/trade name has been used on SIMILAR or DIS-SIMILAR KIND of goods [RUKMANI PAKKWELL - 2004 – SC];

E.g.

ð  Footwear mfd and cleared – bearing brand name “lotus” – “Lotus” brand name owned by Another Person who is using them in relation to “Detergent Powder” ----- “Brand Name will indicate connection between “goods manufactured by SSI Unit” and “Another Person” [it is not the condition that it shall indicate connection between “goods manufactured by SSI Unit” and “Goods mfd by such Another Person”] --- thus, Exemption will not be available  

SSI exemption cannot be claimed by the manufacturer as the tag in the product clearly shows that the brand is of someone else.