9911796707
TMI Blog2023 (5) TMI 434X X X X Extracts X X X X X X X X Extracts X X X X ..... y of its inception, as has been held by this Tribunal in the case of VAIBHAV ACQUA FRESH LTD. VERSUS COMMISSIONER OF C. EX., MUMBAI-II [ 2009 (3) TMI 191 - CESTAT, MUMBAI] wherein such amendment was held to be of clarificatory in nature. Having regard to the judicial precedent set by the Hon'ble Supreme Court in COMMISSIONER OF CENTRAL EXCISE, CHENNAI VERSUS M/S. NEBULAE HEALTH CARE LTD. [ 2015 (11) TMI 95 - SUPREME COURT] vis-a-vis insertion of proviso into the Notification w.e.f. 11.02.2009 that clarified the notification further, Appellant is entitled to the SSI exemption available under Notification No. 8/2003-CE for clearance of its branded product and also entitled to avail CENVAT Credit on clearance of branded products of ot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n and CENVAT Credit for its own branded product and branded product of another company respectively, appellant was put to show-cause notice proposing denial of benefits of Notification No. 8/2003-CE on the ground of contravention of provisions of Para-2 (iii) of the said notification and accordingly duty demand of Rs.13,70,691/- (Thirteen Lakh Seventy Thousand Six Hundred Ninety One Only) for the period from 01st October, 2006 to 30th September, 2007 alongwith demand for interest, both under Section 11A and Section 11AB of the Central Excise Act, 1944 respectively as well as penalty under Rule, 25 of the Central Excise Rules, 2002 was made. Matter was adjudicated upon and duty demand alongwith applicable interest and equal penalty were conf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... response to such submissions learned Authorised Representative for the Respondent-Department Mr. Xavier R. Mascarenhas 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 and the same order of Commissioner (Appeals) was based on the ratio of the decision of the Commissioner of Central Excise, Ahemdabad Vs. Ramesh Food Products reported in 2004 (174) ELT 310 (SC) etc. applicable during the relevant period, for which interference by the Tribunal in the order passed by the Commissioner (Appeals) is uncalled for. 5. We have heard the submissions fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling 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 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 Notifications in the aforesaid perspective, which according to us i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 such an amended provision in February, 2009 but going by the entire text of the Notification, it can be said that the same is clarificatory in nature, that can be applied from the day of its inception, as has been held by this Tribunal in the case of Vaibhav Acqua Fresh Ltd. Vs. Commissioner of Central Excise, Mumbai-II, cited supra. We are, therefore, of the considered view that having regard to the judicial precedent set by the Hon& ..... X X X X Extracts X X X X X X X X Extracts X X X X
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