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2017 (6) TMI 618 - AT - Central ExciseSSI exemption - N/N. 8/2003-CentraI Excise dated 01.03.2003 - use of brand name of others - Held that: - similar issue has come up before the Hon'ble Apex Court in the case of Nebulae Health Care Limited [2015 (11) TMI 95 - SUPREME COURT], where it was held that A holistic reading of the Notification, in the light of the other paragraphs, brings into focus the overall scheme. It, inter alia, provides that the clearances bearing the brand name or trade name of third parties which are ineligible for grant of this exemption, for the purposes of determining aggregate value of clearances for home consumption, are not to be included - the appellant is entitled for the benefit of N/N. 8/2003- Central/excuse dated 01.03.2003 for their own manufactured goods - appeal allowed - decided in favor of appellant.
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