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TMI Blog2017 (6) TMI 271X X X X Extracts X X X X X X X X Extracts X X X X ..... edit availed for manufacture of goods with other’s brand name as well as for export is of no consequence, to decide the eligibility of the respondent in respect of domestic clearances in terms of the said notification. The Hon’ble Supreme Court in CCE, Chennai vs. Nebulae Health Care Ltd. [2015 (11) TMI 95 - SUPREME COURT], held that Availment of such credit will not disentitle the SSI units, the exemption for goods manufactured on their own account. Appeal dismissed - decided against Revenue. - Excise Appeal No.2492 of 2010 - A/53644/2017-EX[DB] - Dated:- 1-6-2017 - Shri Anil Choudhary, Member (Judicial) And Shri B. Ravichandran, Member (Technical) Shri R.K. Mishra, Authorized Representative (DR) for the appellant Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed AR elaborated the grounds of appeal and submitted that the respondent cannot avail simultaneously SSI exemption in one unit and take Cenvat credit and pay duty in another unit. He further submitted that the reliance placed by the impugned order on the decision of the Tribunal in Kinjal Electricals Pvt. Ltd. vs. CCE, Meerut reported in 2004 (165) E.L.T. 300 (Tri. LB) is no more valid as the same has been set aside by the Hon ble Supreme Court in Universal Drinks Pvt. Ltd. 2007 (217) E.L.T. A76 (S.C.). 3. The learned Counsel appearing for the respondent submitted that the present appeal by Revenue is on erroneous appreciation of facts. He categorically submitted that they have different types of clearances of excisable goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e details furnished by the respondent are to be verified and as directed by the impugned order short payment, if any, can be recovered only to that extent. In other words the credit availed for manufacture of goods with other s brand name as well as for export is of no consequence, to decide the eligibility of the respondent in respect of domestic clearances in terms of the said notification. We find that the reliance placed by the Revenue on the decision of Hon ble Supreme Court over-ruling the decision of Larger Bench in Kinjal Electricals Pvt. Ltd. (supra ) is of no reliance to the facts of the present case. The Hon ble Supreme Court in CCE, Chennai vs. Nebulae Health Care Ltd. reported in 2015 (325) E.L.T. 431 (S.C.), dealing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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