9911796707
TMI Blog2023 (5) TMI 1075X X X X Extracts X X X X X X X X Extracts X X X X ..... SSI exemption benefit under Notification No. 8/2003-CE dated 01.03.2003 and CENVAT Credit in respect of branded goods manufactured by the Assessee and cleared by it as well as goods processed by it as job worker and cleared under brand name of others, against which duty had been paid and CENVAT Credits had been availed. 2. Facts of the case, in brief, is that Appellant is a manufacturer of excisable goods namely Energy Meter and Customised Software falling under CSH No. 90283010 & 85238020 and it was availing SSI exemption under Notification No. 8/2003-CE dated 01.03.2003, as amended. During the scrutiny ER-I returns, it was observed that from the period September, 2009 to March, 2010 Appellant had cleared its own branded goods as well as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng was based on 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), for which 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. Xavier R. Mascarenhas argued in support of the reasoning and rationality of the order passed by the Commissioner (Appeals) and submitted that by the time of order passed by the Commissioner (Appeals) on 07.05.2013 this Nebulae Health Care Ltd. judgment was not pronounced for which the order of Commissioner (Appeals) that was based on the judicial precedent avail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mendment 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 covered in this Notification. We are, therefore, of the considered view that having regard to the judicial precedent set by the Hon'ble Supreme Court in Nebulae Health Care Ltd. vis-a-vis insertion of proviso into the Notification w.e.f. 11.02.2009, Appellant is entitled to the SSI exemption available under Notification No. 8/2003-CE for clearance of its brande ..... X X X X Extracts X X X X X X X X Extracts X X X X
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