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2017 (1) TMI 1279 - CESTAT CHANDIGARHBenefit of N/N. 8/2003-CE dated 01.03.2003 - SSI exemption - use of brand name of others - Held that: - although the appellant is manufacturing of branded goods for others and availing cenvat credit on inputs used in manufacturing of branded good for others which have been cleared on payment of duty, the appellant is entitled for benefit of Notification No. 8/2003-CE dated 01.03.2003 for their own manufactured goods. The issue is no more res integra, as decided in the case of League Laboratories Ltd. [2016 (8) TMI 117 - CESTAT CHANDIGARH] where it was held that the goods cleared by the appellant for home consumption, as no availed cenvat credit. Therefore, by following the decision of Hon'ble Apex Court in the case of Nabulae Health Care Ltd. [2015 (11) TMI 95 - SUPREME COURT] wherein the Hon’ble Apex Court has held that the assessee is entitled to benefit of exemption notification 8/2003-CE dated 01.03.2003, the impugned order is set aside and the appellant is entitled to the benefit of N/N. 8/2003-CE. Appeal allowed - decided in favor of appellant.
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