9911796707
TMI Blog2017 (4) TMI 745X X X X Extracts X X X X X X X X Extracts X X X X ..... whereof belongs to another person, on job work basis, the SSI Unit would be entitled to Cenvat/Modvat credit on the inputs - the appellant are eligible to CENVAT credit on the inputs used in the manufacture of branded goods, even though, they had availed benefit of SSI exemption on the goods manufactured on their own account - appeal allowed - decided in favor of appellant. - Appeal No. E/455/2008 - Order No. A/10742 / 2017 - Dated:- 4-4-2017 - Dr. D. M. Misra, Hon ble Member ( Judicial ) And Mr. Raju, Hon ble Member ( Technical ) For Appellant : Shri P. V. Sheth, Advocate For the Respondent : Shri S. K. Shukla, Authorised Representative ORDER Per Dr. D. M. Misra This appeal is filed against OIA No. 93/2008/COMMMR- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that the appellant had manufactured excisable goods on their own account and claimed benefit of SSI exemption Notification No. 8/2003 CE dated 01.03.2003; also they had manufactured and cleared goods affixing brand name of others on payment of duty after availing CENVAT Credit. The credit availed on the inputs, which were utilized in the manufacture of branded goods was denied by the Revenue. We agree with the contention of Ld. Advocate for the appellant that the issue is no more res-integra being covered by the judgement of the Hon ble Supreme Court in Nebulae Health Care Ltd s case (supra). Their Lordships at para 17 observed as follows:- 17. A holistic reading of the Notification, in the light of the other paragraphs, brings into ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tured 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 perspective, 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, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
