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TMI Blog2018 (4) TMI 815X X X X Extracts X X X X X X X X Extracts X X X X ..... . 8/2003 is clear that clearance bearing brand name of another person are not to be included with the turn - over of the appellant - The Hon’ble Supreme Court in the case of Nebulae Health Care Ltd. [2015 (11) TMI 95 - SUPREME COURT] observed that the branded goods manufactured by SSI unit meant for third party are reckoned by normal provision of law and will have no bearing or relevance in the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s using brand name Magnum belonging to another person. They were discharging excise duty as branded goods are not eligible for SSI exemption. The said unit was sold to another person and the appellants have surrendered the Central Excise Registration and moved to another premise where they have started manufacturing refractory and fire bricks and claimed the SSI notification exemption. The Reven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 (vii) read with para 3A (b). He also relied on the decision of Hon ble Supreme Court in the case of CCE, Chennai vs. Nebulae Health Care Ltd. [2015 (325) ELT 431 (SC)] t o submit that the value of duty paid branded goods cannot be considered for reckoning of SSI exemption to the appellant. 3. Learned AR supported the finding of the lower authorities and submitted that the turn - over of m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of para 2(vii) read with para 3(A)(b) of Notification No. 8/2003 is clear that clearance bearing brand name of another person are not to be included with the turn - over of the appellant. The Hon ble Supreme Court in the case of Nebulae Health Care Ltd. (supra) observed that the branded goods manufactured by SSI unit meant for third party are reckoned by normal provision of law and will have ..... X X X X Extracts X X X X X X X X Extracts X X X X
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