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TMI Blog2017 (3) TMI 1444X X X X Extracts X X X X X X X X Extracts X X X X ..... cal) Sh. Sudeep Singh, Advocates for the Appellant Sh. Atul Handa, AR for the Respondent ORDER Per Ashok Jindal The appellant is in appeal against the impugned order wherein benefit of SSI Exemption has been denied. 2. The brief facts of the case are that on scrutiny of ER-3 returns for the period 2005-2006, it has been observed that as the appellant availing exemption under Notification No. 8/2003-CE dt. 01.03.2003 of one crore against the clearance on goods and also clearing branded goods other person on payment of duty at the rate of 16% and Education Cess at the rate of 2% and availing the Cenvat Credit against the inputs used in manufacturing of said branded goods which were utilized towards payment of duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learances bearing the brand name or trade name of third parties which are ineligible for grant of this exemption for the purposes of determining aggregate value of clearances for home consumption, are not to be included. These Notifications also make it clear that the exemption contained therein is not to be included. These Notifications also make it clear that the exemption contained therein is not to apply to the specified goods bearing a brand name or trade name, whether registered or not, of any person, except under certain circumstances specifically 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 registe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... another person, on job work basis, the SSI Unit would be entitled to Cenvat/Modvat credit on the inputs which were used for manufacture of such goods as on those inputs also excise duty was paid. To put it otherwise, these branded goods manufactured by the SSI Units meant for third parties are regulated by the normal provisions of excise law and will have no bearing or relevance insofar as availing the benefit of those exemption notifications in respect of its own products manufactured by the SSI Units is concerned. And thereafter, the Hon ble 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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