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TMI Blog2023 (5) TMI 428X X X X Extracts X X X X X X X X Extracts X X X X ..... OF CENTRAL EXCISE, CHENNAI VERSUS M/S. NEBULAE HEALTH CARE LTD. [ 2015 (11) TMI 95 - SUPREME COURT] , while distinguishing other judgments including COMMISSIONER OF C. EX., AHMEDABAD VERSUS RAMESH FOOD PRODUCTS [ 2004 (11) TMI 103 - SUPREME COURT] , it was held 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 otherwise, these branded goods manufactured by the SSI Units meant for third parties are regulated by the normal provisions of excise law and will have no bearin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be decided in this appeal is confined to the legality of simultaneous availment of SSI exemption benefit under Notification No. 8/2003-CE dated 01.03.2003 and CENVAT Credit in respect of its branded goods P P Ayurvedic Medicaments manufactured by the Assessee and cleared by it as well as goods belonging to other companies processed by it as job worker and cleared under the brand names of those companies against which duty had been paid and CENVAT Credit had been availed. 2. Facts of the case, in brief is that appellant was engaged in manufacture of Ayurvedic Medicine under Chapter 30049011 of CETA, 1985 and it had been availing SSI exemption under Notification No. 8/2003-CE dated 01.03.2003 as well as clearing its own branded produ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in citing the decision of the Hon'ble Supreme Court passed in the case of Commissioner of Central Excise, Chennai Vs. Nebulae Health Care Ltd. reported in 2015 (325) ELT 431 (SC), argued that in view of the clear finding of the Hon'ble Supreme Court on the issue, the order passed by the Commissioner (Appeals) is unsustainable in law and facts. 4. In response to such submissions learned Authorised Representative for the Respondent-Department Mr. P. K. Acharya, argued in support the reasoning and rationality of the order passed by the Commissioner (Appeals) and submitted that by the time order was passed by the Commissioner (Appeals) on 07.05.2013, this Nebulae Health Care Ltd. judgment was not pronounced by the Hon'ble Supreme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o clarify that for the purpose of these Notifications, where the goods manufactured by a manufacturer bear brand name or trade name (whether registered or not) of any manufacturer of trade, they shall not be deemed to have been manufactured by such other manufacturer or trade. Reading of the aforesaid provisions in the Notifications unambiguously points out that for the purposes of availing the benefit of Notification by an SSI Unit, the clearances for home consumption only are to be taken into consideration, except in those cases where it is clearly provided otherwise. For this purpose, clearances bearing the brand name or trade name of third parties are concerned, they are kept outside the scheme inasmuch as: (a) they are not to be includ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tems Pvt. Ltd. (date of order 02.12.2019) was that Assessee can avail SSI benefit for its own branded procucts and also CENVAT Credit on inputs used in the manufacture of branded goods of others cleared on payment of duty. Further, in the meanwhile Notification No. 8/2003-CE has undergone amendment w.e.f. 11.02.2009 by way of addition of proviso to para 2(iii) that reads: Provided that nothing contained in this clause shall apply to the inputs used in the manufacture of specified goods bearing the brand name or trade name of another person, which are ineligible for the grant of this exemption in terms of paragraph 4. The period under dispute in this appeal is before introduction of amended provision in February, 2009 by which Para ..... X X X X Extracts X X X X X X X X Extracts X X X X
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