SSI can simultaneously avail exemption for unbranded clearances and pay duty on branded clearances

Central Excise : Clearances made with other's brand : (i) are governed by normal provisions of Act, (ii) are liable to duty with benefit of Cenvat credit; and (iii) are outside scope of SSI-exemption notification; and, therefore, mere taking of Cenvat Credit thereon cannot lead to denial of SSI-exemption on unbranded clearances