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2018 (3) TMI 392 - AT - Central ExciseSSI Exemption - N/N. 8/2003-CE - since there is no one-to-one co-relation between the inputs and final products under Modvat scheme, hence it is not possible to allow the manufacturer to simultaneously avail modvat on some products and avail exemption on some other products under small scale exemption scheme - Held that: - Hon’ble Supreme Court judgment in the case of Nebulae Health Care Ltd [2015 (11) TMI 95 - SUPREME COURT], wherein it was held that if Cenvat credit is availed in respect of goods manufactured for others and not on goods manufactured on own account and once excise duty is paid on the goods manufactured for others the SSI unit is entitled to avail benefit of SSI exemption on the goods manufactured on own account. Once the assessee is maintaining separate records and is not availing availing credit on inputs used for the production of goods, which are cleared under N/N. 8/2003-CE dt. 1.3.2003, they are eligible to claim exemption under the said notification. The Appellant is eligible for the benefit of SSI exemption and the demands are not sustainable - appeal allowed - decided in favor of appellant.
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