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TMI Blog2016 (9) TMI 483X X X X Extracts X X X X X X X X Extracts X X X X ..... f exemption notification 8/2003-CE dated 01.03.2003, the impugned order is set aside and the appellant is entitled to the benefit of Notification No. 8/2003-CE. - Decided in favour of assessee - E/808/2008 - Final Order No: 60935/2016 - Dated:- 11-7-2016 - Mr. Ashok Jindal, Member (Judicial) and Mr. V. Padmanabhan, Member (Technical) Sh. R.K.Philips, Advocate- for the Appellant Sh. R.K. Sharma, AR- for the Respondent ORDER The appellant is in appeal against the impugned order demanding duty of excise of ₹ 14,77,527/- alongwith interest and imposing penalty of ₹ 10,000/-. 2. The facts of the case are that the appellant is engaged in the manufacturing of medicines in their own brand name and also the brand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re of the specified goods cleared for home consumption, the aggregate value of the first clearance of which, as calculated in the manner specified in the said table does not exceed rupees one hundred lakhs; 3. As the appellant has utilized cenvat credit on inputs used in the manufacture of specified goods cleared before the aggregate value of clearance of specified goods exceeded rupees one crore. Therefore, the appellant is not entitled to avail exemption on the ground that the appellant is not entitled to avail exemption as they failed to fulfill the above said condition of para 2 of the said notification. The revenue also relied on the decision of the Hon ble Apex Court in the case of Ramesh Food Products reported in 2004 (174) ELT 31 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ifically stipulated therein. The Notifications also clarify that for the purpose of these Notifications, where the goods manufactured by a manufacturer bear brand name or trade name (whether registered or not) of any manufacturer of trade, they shall not be deemed to have been manufactured by such other manufacturer or trade. Reading of the aforesaid provisions in the Notifications unambiguously points out that for the purposes of availing the benefit of Notification by an SSI Unit, the clearances for home consumption only are to be taken into consideration, except in those cases where it is clearly provided otherwise. For this purpose, clearances bearing the brand name or trade name of third parties are concerned, they are kept outside the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Apex court held that admittedly in respect of home production, the assessee has not availed the benefit of two options simultaneously as no cenvat credit is claimed in respect of those goods. 8. Admittedly, in this case also the goods cleared by the appellant for home consumption, as no availed cenvat credit, therefore, facts of this case are similar to the faces of the case of Nebulae Health Care Ltd. (Supra) and the Hon ble Apex Court also examined the decision of Ramesh Food Products (Supra) and concurred the view taken by this Tribunal has observed as under:- 10. Therefore, the ratio laid down by the Apex Court interpreting Notification no. 175/86 in Ramesh food Products cannot apply in reading the scope of pairs of Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X
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