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2012 (10) TMI 191 - AT - Central ExciseBenefit of SSI Exemption Notification No. 9/2003 - The Department was of the view that affixing the name - ‘Maruti’ of MUL on the transmitter - receivers cleared to the OEM i.e. MUL does not mean that the goods are branded goods for the purpose of exemption Notification No. 9/2003-C.E. as the transmitter - receivers are used by MUL as capital goods by attaching the same to the machinery used in their production line, that in respect of these goods duty at concessional rate should have been paid in respect of the clearances made before crossing the threshold limit of rupees one crore and their value should have been included while calculating the value of clearances eligible for concessional rate of duty, and if this is done, the appellant would reach the threshold limit of exemption much earlier. The intention of the customer whose brand name is affixed on the goods is not relevant for the purpose of this notification and so long as the goods manufactured for a customer bear the brand name of that customer i.e. the brand name of person other than the manufacturer, the SSI exemption would not be available, irrespective of whether the customer sells the goods as such or uses the same as inputs in the manufacture of other goods or uses the same as capital goods or part of capital goods. The value of the goods cleared under brand name of MUL on payment of duty can not be included for the purpose of computation of turnover under SSI exemption benefit.
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