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TMI Blog2010 (7) TMI 342X X X X Extracts X X X X X X X X Extracts X X X X ..... Cenvat credit on inputs, need not be applied to inputs used in, or in relation to, the manufacture of those specified goods which are cleared under the brand name/trade name of another person ineligible for the benefit of the Notification – order set aside – Cenvat held available - E/2299-2301/2006 - A/1022-1024/2010-WZB/AHD - Dated:- 14-7-2010 - Ms. Archana Wadhwa, Member (J) and Shri S.K. Gaule, Member (T) REPRESENTED BY : Shri R.B. Popat, Advocate, for the Appellant. Shri S.K. Mall, SDR, for the Respondent. [Order per : S.K. Gaule, Member (T)]. - Heard both sides. 2.The appellant filed this appeal against Order-in-Appeal No. 235/2006/ 185(RAJ)/Commr. (A)/RP/Raj, dt. 17-4-06, whereby the Commissioner (Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have also referred to specific provisions of Notification No. 8/2003. 7. We have perused the record and considered the submissions. Before us, the appellant has contended that they have not availed credit on the branded goods cleared, for home consumption and they have paid the duty on branded goods cleared for home consumption through PLA only. This plea was taken by them before the Commissioner (Appeals). This is recorded in Para 3 on Page 2 of impugned order in appeal and is excerpted hereunder : "3. Being aggrieved by the impugned order, the appellant has preferred an appeal inter alia, contending that the clearances which are exempt from the whole of the excise duty leviable thereon (other than an exemption based on qua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... envat Credit is available on the input used in the manufacture of branded goods which are cleared for home consumption on full payment of duty. For better appreciation, relevant provisions to Para 2(iii) and Para 4 of Notification No. 8/2000-C.E. are extracted below : "2.The exemption contained in this notification shall apply subject to the following conditions, viz. :- (i) ..... (ii) ..... (iii) The manufacturer shall not avail the credit of duty under rule 57A or rule 57B of the Central Excise Rules, 1944, paid on inputs used in the manufacturer of the specified goods cleared for home consumption, the aggregate value of first clearances of which, as calculated in the manner specified in the said Table does not exceed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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