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TMI Blog2017 (4) TMI 745X X X X Extracts X X X X X X X X Extracts X X X X ..... . K. Shukla, Authorised Representative ORDER Per Dr. D. M. Misra This appeal is filed against OIA No. 93/2008/COMMMR-A-/RAJ dated 07/04/2008 passed by the Commissioner (Appeals) of Central Excise, Customs and Service Tax-Rajkot. 2. Briefly stated the facts of the case are that the appellant were engaged in the manufacture of excisable goods and availed benefit of SSI exemption notification No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I exemption on the goods manufactured on one s own account, is no more res-integra, and settled by the Hon'ble Supreme Court in the case of Commissioner of Central Excise, Chennai vs. Nebulae Health Care Ltd 2015 (325) ELT 431 (S. C.). 4. Ld. AR for the Revenue reiterated the findings of the Ld. Commissioner (Appeals). 5. Heard both sides and perused the records. We find that there is no dispute ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 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 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, whethe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nded 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." 6. In view of the above ratio of the Hon'ble Supreme Court, the appellant are eligible to CENVAT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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