Availability of cenvat credit of the duty paid on the inputs used in the manufacture of branded goods on which duty is paid by a manufacturer who has opted to avail exemption on payment of duty based on the value of clearance as per SSI exemption notification.

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..... ia Ministry of Finance Department of Revenue Central Board of Excise and Customs New Delhi , 19 th January, 2009 . To The Chief Commissioners of Central Excise (All), The Commissioners of Central Excise (All) DGCEI. Subject: - Availability of cenvat credit of the duty paid on the inputs used in the manufacture of branded goods on which duty is paid by a manufacturer .....

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..... the manufactured of branded (others) dutiable goods and availment of full exemption for non-branded goods is not permissible. 3. Subsequently, in the case of Nebulae Health Care Ltd vs. Commissioner of Customs, Chennai, 2006-TIOL-1380-CESTAT-Mad [=2009 -TMI - 32433 - CESTAT, CHENNAI] , the Tribunal has held that simultaneous availment of credit for inputs used in the manufacture of branded pr .....

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