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2015 (11) TMI 316 - AT - Central ExciseSimultaneous availment of SSI exemption and modvat credit - Held that:- As per Notfn 8/99 as amended for the purpose of determining the aggregate value of clearances by a manufacturer, the clearance value of goods bearing the brand name of other persons are excluded. On the identical issue, in the case of Nebulae Health Care Ltd. Vs CC Chennai (2006 (8) TMI 74 - CESTAT, CHENNAI), this Tribunal after taking into consideration the Supreme Court judgement in the case of Commissioner Vs Ramesh Food Products (2004 (11) TMI 103 - SUPREME COURT OF INDIA) and the Tribunal's Larger Bench decision in the case of Kamani Foods Vs Collector (1994 (1) TMI 109 - CEGAT, NEW DELHI) allowed the appeal of the assessee. We find that the Revenue preferred appeal against this Tribunal order and the Hon'ble Supreme Court in their order [2015 (11) TMI 95 - SUPREME COURT] in the case of CCE Chennai Vs Nebulae Health Care Ltd. dismissed the Revenue appeal and upheld this Tribunal's order. - appellants have rightly paid excise duty on the goods bearing the brand name of 'HLL" and accordingly filed declaration to avail Modvat credit on the inputs used in the manufacture of branded goods belonging to another person which is outside the scope of SSI exemption under Notfn 8/99. - respondents are eligible for Modvat credit on the inputs used in the manufacture of goods bearing the brand name of "HLL" - Decided against Revenue.
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