Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2016 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (6) TMI 16 - HC - Central ExciseEntitlement to claim full SSI exemption in terms of Notification No. 8/2003-CE dated 1.3.2003 - goods manufactured under his own brand name even though Cenvat Credit was availed by it in respect of the duty paid on the inputs utilized in the manufacture of those goods which bear brand name of another person and are cleared on full payment of duty - Held that:- In the present scheme manufacturer has been given clear option to opt both of the two benefits i.e. (a) to avail the full SSI exemption without Cenvat Credit and (b) payment of duty on Goods manufacturing under the brand name of others with availing cenvat credit. The issue in the present appeals is governed by the ratio of the Supreme Court in Commissioner of C. Ex., Chennai v. Nebulae Health Care Ltd. [2015 (11) TMI 95 - SUPREME COURT] and the judgment in Commissioner of Central Excise, Ahmedabad v. Ramesh Food Products [2004 (11) TMI 103 - SUPREME COURT OF INDIA] had been rightly distinguished by the Tribunal on the same lines as has been noticed by the Apex Court in the aforesaid pronouncement. Accordingly, there is no error in the approach of the Tribunal which may warrant interference by this Court. - Decided against the revenue
|