Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (6) TMI 271 - CESTAT NEW DELHISSI exemption - denial of benefit of exemption N/N. 8/2003-CE dated 01/03/2003 - denial on the ground that the appellant have availed CENVAT credit of duty paid on inputs in respect of one unit and whereas in another unit they have availed SSI exemption and cleared goods without payment of duty - Held that: - the respondents had manufactured and cleared gods both for export as well as for domestic use. There can be no dispute regarding treatment of export goods and the credit available to such manufacture - Regarding domestic clearances, we find that clearances with brand name of another person are not within the ambit of the SSI notification - the credit availed for manufacture of goods with other’s brand name as well as for export is of no consequence, to decide the eligibility of the respondent in respect of domestic clearances in terms of the said notification. The Hon’ble Supreme Court in CCE, Chennai vs. Nebulae Health Care Ltd. [2015 (11) TMI 95 - SUPREME COURT], held that Availment of such credit will not disentitle the SSI units, the exemption for goods manufactured on their own account. Appeal dismissed - decided against Revenue.
|