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TMI Blog2013 (11) TMI 690X X X X Extracts X X X X X X X X Extracts X X X X ..... da: Pursuant to the directions of Hon'ble High Court of Punjab & Haryana in CEA No.48 of 2012 on 15/01/2013 noticing materials facts as under, this appeal was taken up for disposal:- The appellant is engaged in the manufacturing of pharmaceutical products under their own brand name as well as manufacturing the medicaments on which the brand name of some other person is affixed. The assertion of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was found to be unsustainable [Emphasis supplied]. 2. Ld. Counsel submits that when in the own case of the appellant i.e. in Appeals No.E/775 & 820 of 2008, E/895, 897 & E/981 of 2008, disposed vide Final Order No.291-295/2010-EX dated 28.04.2010 distinguishing the judgement of Ramesh Food Products reported in 2004 (174) ELT 310 (SC) its appeal was allowed, there cannot be difference in the pres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the relevant time, there was no provision under the Modvat Scheme, whereby the manufacturer could simultaneously claim the Modvat benefit in relation to non-exempted goods and maintain separate accounts in relation to the inputs procured for utilization in exempted and non-exempted goods similar to the one which is found incorporated in Rule 12 (2 & 3) of the Cenvat Credit Rules, 2004. In other w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se and the point which arises for consideration in the matter and the decision thereon. A judgement has to be understood as to what it decides and the facts in which the decision is taken. The ratio cannot be culled out ignoring the facts of the case. Taking into consideration the facts of the matter in Ramesh Food Products case and bearing in mind, the pre-condition for availing the benefit of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... benefit of Cenvat credit or Modvat credit in relation to such excluded goods provided they are cleared on payment of full duty. The notification being abundantly clear in this regard, in our considered opinion, the Authorities below erred in applying the decision in Ramesh Food Products to the cases in hand and to deny the benefit of SSI exemption to the goods to which the said exemption notifica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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