2009 (1) TMI 639

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..... /2008 - A/76/2009-WZB/AHD - Dated:- 13-1-2009 - Shri B.S.V. Murthy, J. REPRESENTED BY : Shri D.S. Negi, SDR, for the Appellant. None, for the Respondent. [Order]. M/s. Preet Pharma Pvt. Ltd., respondent in this case were availing SSI Exemption on the PP Medicines manufactured on their own account and were paying duty at full rate on goods manufactured on behalf of loan licensee .....

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..... al goods. In this case, the Cenvat credit of the duty paid on the capital goods was availed by the respondents for payment of duty on the goods cleared on account of loan licensee, who is to be treated as manufacturer, in view of the fact that the value of the clearance on behalf of the loan licensee has not been taken into account. The Revenue has also objected to the stand taken by the Commissio .....

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..... ucts and not the person who gets it done. Loan licensee concept in case of PP Medicines is arising mainly because of requirement of Drug Control Act and other legal requirements and not because of Central Excise law. As far as notification No. 08/2003 is concerned, where the product is PP medicines, the concept of loan licensee comes into picture. If it is any other product, if brand name of anoth .....

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