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2017 (4) TMI 745 - CESTAT AHMEDABADCENVAT credit - SSI exemption - N/N. 8/2003 CE dated 01.03.2003 - appellants were also manufacturing and clearing the goods affixing the brand name of others, on which they had paid appropriate duty after availing CENVAT Credit on the inputs - CENVAT credit denied on the inputs used in the manufacture of Branded goods, cleared on payment of duty - Held that: - the issue is no more res-integra being covered by the judgement of the Hon’ble Supreme Court in Nebulae Health Care Ltd's case [2015 (11) TMI 95 - SUPREME COURT], where it was held 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 - the appellant are eligible to CENVAT credit on the inputs used in the manufacture of branded goods, even though, they had availed benefit of SSI exemption on the goods manufactured on their own account - appeal allowed - decided in favor of appellant.
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