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TMI Blog2017 (4) TMI 492X X X X Extracts X X X X X X X X Extracts X X X X ..... 003-CE dated 01.03.2003, the impugned order is set aside - the appellant is entitled for SSI exemption under N/N. 8/2003-CE dated 01.03.2003 - appeal allowed - decided in favor of appellant. - E/1293/2008 & E/850/2009 - A/60544-60545/2017-EX[DB] - Dated:- 16-3-2017 - Mr. Ashok Jindal, Member (Judicial) And Mr. Devender Singh, Member (Technical) Shri. R. K. Philips, Advocate- for the appellant Shri. R. K. Sharma, AR- for the respondent ORDER Per Ashok Jindal These appeals are directed against the impugned orders demanding duty by denying the SSI Exemption to the appellant, consequently demanding duty alongwith interest and imposing penalty. 2. The facts of the case are that the appellants are engaged in the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... set aside. 4. Heard the parties and considered the submissions. 5. We have gone through the order of this Tribunal in the case of League Laboratories Ltd. (Supra) wherein this Tribunal observed as under: 7. We have gone through the decision of this Hon'ble Apex Court in the case of Nabulae Health Care Ltd (Supra) wherein this Tribunal has observed as under: 17. A holistic reading of the Notification, in the light of the other paragraphs, brings into focus the overall scheme. It, inter alia, provides that the clearances 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctive, which according to us is the only manner in which it has to be understood, it becomes apparent that so far as manufacture of branded goods of third party on job work basis by the SSI Unit is concerned, they are to be dealt with differently in the sense that they do not come within the ambit of exemption on which normally excise duty, as per the provisions of the Act, is payable. As a sequitur, it also follows that once excise duty is paid by the manufacturer on such branded goods manufactured, the brand name whereof belongs to 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 othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tifications the assessee had correctly availed the exemption under the relevant notifications and the impugned order is passed on incorrect reasoning. We therefore set aside the impugned order and allow the appeal. Therefore, we hold that the facts of the case are in similar facts to the case of Nevulae Health Care Ltd (Supra) wherein the Hon'ble Apex Court has held that the assessee is entitled to benefit of exemption notification 8/2003-CE dated 01.03.2003. 9. In these circumstances, we set aside the impugned order and hold that the appellant is entitled to benefit of Notification No.8/2003-CE dated 01.03.2003. Accordingly, the appeal is allowed with consequential relief. 6. Considering the fact that the issue is squ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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