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2016 (11) TMI 629 - AT - Central ExciseSSI exemption - job work - whether the manufacturer is entitled to simultaneously avail Cenvat credit and full exemption under Notification No. 8/2003 dt. 01.03.2003? - Held that: - reliance placed on the decision of the case Nebulae Health Care Ltd. [2015 (11) TMI 95 - SUPREME COURT] where it was held that It becomes apparent that so far as manufacture of branded goods of third party on job work basis by the SSI Unit is concerned, they are to be dealt with differently in the sense that they do not come within the ambit of exemption on which normally excise duty, as per the provisions of the Act, is payable. As a sequitur, it also follows that once excise duty is paid by the manufacturer on such branded goods manufactured, the brand name whereof belongs to another person, on job work basis, the SSI Unit would be entitled to CENVAT/MODVAT credit on the inputs which were used for manufacture of such goods as on those inputs also excise duty was paid. The appellant is entitled to avail the credit and the appellant is entitled for SSI exemption without including the goods manufactured on job work for third party under the brand name - appeal allowed - decided in favor of appellant-assessee.
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