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2010 (7) TMI 342 - AT - Central ExciseCenvat credit – SSI exemption - appellant did not avail any Cenvat Credit in case of the branded goods cleared for home consumption - whether the Cenvat Credit is available on the input used in the manufacture of branded goods which are cleared for home consumption on full payment of duty - Para 4 of notification it follows that certain specified goods manufactured and cleared by SSI unit are kept out of purview of exemption and these are the goods cleared under the brand names of third parties who themselves are ineligible for the benefit of SSI exemption – Held that: - embargo on availment of Cenvat credit on inputs, need not be applied to inputs used in, or in relation to, the manufacture of those specified goods which are cleared under the brand name/trade name of another person ineligible for the benefit of the Notification – order set aside – Cenvat held available
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