Whether benefit of SSI exemption 8/2003 is available if Cenvat Credit is taken; SC Judgment in the case of Ramesh Food Products [2004(174) ELT 310] = (2005-TIOL-07-SC-CX).

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f Excise Customs Sub: Whether benefit of SSI exemption 8/2003 is available if Cenvat Credit is taken; SC Judgment in the case of Ramesh Food Products [2004(174) ELT 310] = (2005-TIOL-07-SC-CX). SC has held in the case of Ramesh Food Products [2004(174) ELT 310] = (2005-TIOL-07-SC-CX) that under notification 175/86-CE, dated 1.3.1986, simulataneous availment of full exemption for som .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... eferred as the specified goods)" Exemption is not available to branded goods under notfn. 8/2003. But branded goods are not explicitly excluded from the definition of 'specified goods'. Therefore it is to be examined whether a manufacturer availing benefit of notfn. 8/2003 can avail Cenvat Credit in respect of inputs used in manufacture of branded goods. 3. I have been directed to request yo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X