Even use of other brand’s name on invoices rather than on goods would lead to denial of SSI exemption

          Even use of other brand’s name on invoices rather than on goods would lead to denial of SSI exemption – It is not necessary that brand/trade name/mark must be affixed on goods; marketing/selling under brand name of other person by using other’s branch on invoices, also disentitles an asessee from claiming SSI  exemption as decided by the Hon'ble Supreme Court in case of CCE, Jamshedpur V. Tubes & Structurals [2015]