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2013 (11) TMI 690 - CESTAT NEW DELHISSI Exemption - Benefit of Notification No.8/2003 – Medicaments cleared without payment of duty bearing the brand name of the appellant-company - COMMISSIONER OF C. EX., AHMEDABAD Versus RAMESH FOOD PRODUCTS [2004 (11) TMI 103 - SUPREME COURT OF INDIA] to be followed or not – Held that:- A judgement has to be understood as to what it decides and the facts in which the decision is taken - The ratio cannot be culled out ignoring the facts of the case - The pre-condition for availing the benefit of the Notification No.175/86 is abundantly clear that the manufacturer was given clear option to choose between the two benefits, one under the notification and another under the Modvat Scheme and not to avail both the benefits simultaneously - that is not the case under Notification No.8/2003-CE - there is no such restriction imposed under the said notification. Plain reading of Clause 3, 3A and 4 of the notification would disclose that the manufacturers are not debarred form availing the benefit under the said notification in relation to the goods other than the goods which are excluded from the benefit of the said notification while simultaneously seeking to avail the benefit of Cenvat credit or Modvat credit in relation to such excluded goods provided they are cleared on payment of full duty – Decided in favour of Assessee.
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