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2015 (4) TMI 314 - AT - Central ExciseSSI Exemption - clubbing of turnover - manufacture of P&P medicines on his own account and as a loan licensee under job work for others - user of logo / brand name - Notification No. 9/03-CE - whether in respect of the goods manufactured in the appellant's factory for the loan licensees, the loan licensees are to be treated as manufacturer or the appellant are to be treated as manufacturer - Held that:- Loan Licensee had not been hired any shift or any part of the factory premises of the appellant and similarly the appellant as a Loan Licensee, had not hired any shift or any part of the factory of the other manufacturers. In view of this, it has to be held the appellant had manufactured the goods for Loan Licensees as a job worker only and, therefore, it is the appellant who have to be treated as the manufacturer and since, the goods manufactured for Loan Licensees had been affixed with the Brand Name belonging to the Loan Licensees, and for this reason the same had been cleared on payment of normal duty, in terms of clause 3(a) of the exemption notification, the value of the clearances to Loan Licensees would not be includible for determining the aggregate value of clearances for home consumption. Similarly, in respect of the goods got manufactured by the appellant as a Loan Licensee through other manufacturers, it is the other manufactures, who have to be treated as manufacture and not the appellant more so, when there is no dispute that the duty liability in respect of those goods had been discharged by those manufacturers, Therefore, the value of these clearances also cannot be included for determining the aggregate value of clearances of the appellant for home consumption for determining their SSI exemption - Decided in favour of assessee.
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