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2008 (11) TMI 214 - AT - Central ExciseSSI Exemption – Treatment of Cenvat - goods cleared under third party’s brand name were to be considered as out of the purview o Notification No. 8/98-C.E. (b) these goods which were cleared on payment of full duty by availing input duty credit were not to be taken into account for computing the aggregate value of clearances for purposes of the Notification and (c) the benefit of exemption under the Notification was admissible to the goods cleared without brand name or under own brand name as the aggregate value of such clearances was within limit and Modvat credit was not availed of the duty paid on the inputs used in the manufacture of such goods – Held that - The appellant’s case is not one of simultaneous availment of exemption and Modvat credit. It is rather a case of availment of exemption in respect of goods covered by SSI Notification 8/98-C.E. and availment of Modvat benefit in respect of goods lying outside the purview of the Exemption Notification – Exemption allowed – demand of duty and penalty set aside
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