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TMI Blog2017 (3) TMI 1208X X X X Extracts X X X X X X X X Extracts X X X X ..... t of own goods - appellant have not availed any credits on any inputs used in the manufacture of their own products while availing threshold exemption. The appellant’s plea that wherever they have taken (in 2005-2006) the same has been rectified by way of reversal of amount attributable to the manufacture of their own products can be verified by the Jurisdictional officer - appeal allowed - decided in favor of appellant. - Excise Appeal No. 2846 of 2011 with Misc. Application No. 51704 of 2016 - Final Order No. 51958/2017 - Dated:- 17-2-2017 - Ms. Archana Wadhwa, Member (Judicial) and Shri B. Ravichandran, Member (Technical) Shri J.P. Singh, Advocate for the appellant. Shri H.C. Saini, Authorized Representative (DR) for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s cannot be denied. The credit taken on inputs is only with reference to manufacture of products with other s brand name for which they are discharging duty. Products with other s brand name are outside the purview of the said notification and as such the conditions mentioned in the said notification are not applicable to the said products. He drew our attention to the decision of Hon ble Supreme Court in CCE, Chennai vs. Nebulae Health Care Ltd. reported in 2015 (325) E.L.T. 431 (S.C.) to reiterate his submission. 3. The learned AR reiterated the findings of the lower authorities. 4. We have considered the submissions of both sides and perused the appeal records. We note that on similar set of facts, now being dealt in this appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut 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 scheme inasmuch as: (a) they are not to be included for the purposes of determining the aggregate value of the clearances for home consumption; and (b) such products bearing brand names or trade names of third parties, even if manufactured by the SSI Unit, are not eligible for any exemption and excise duty thereupon has to be paid. Once we understand the scheme of the Notifications in the aforesaid pers ..... X X X X Extracts X X X X X X X X Extracts X X X X
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