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2010 (10) TMI 463 - AT - Central ExciseSSI exemption - Brand name of another - the Revenue authorities that the appellants had not considered the value of the exempt goods i.e. ‘Paragon’ brand hawai chappals for computing the aggregate value of clearances for the purpose of availment of benefit of SSI exemption under Notification No. 8/2003-C.E., as amended - Held that: as per clause (b) of para 3A that the value of the clearances shall not be taken into consideration which are ineligible for the benefit of exemption under para 4, would indicate that all other values of the clearances of the goods having brand name of other persons would be includable for determination of aggregate value of excisable goods for home consumption. If that be so, the impugned order which holds this view cannot be faulted and seems to be in accordance and in consonance with the law. As regards the claim of the assessee that the value needs to be re-quantified by considering the cum-duty value and also eligibility to Cenvat Credit on the goods on which the demand of differential duty raised and also on the question whether the rubber waste is an excisable product or not - Held that: these things needs to be re-considered by the Adjudicating Authority - Hence, remand the matter back to the Adjudicating Authority to re-consider the issue.
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