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2019 (12) TMI 278 - AT - Central ExciseSSI exemption - use of brand name of others - Department objected to availing of such simultaneous of benefit under Notification No 8/2003- CE and CENVAT Credit in respect of the goods cleared on payment of duty - period September 08 to August 2009 - whether simultaneous availment of CENVAT Credit in respect of the inputs used in manufacture of dutiable final products viz Branded Goods and SSI exemption under notification No 8/2003-CE dated 01.03.2003 as amended is permissible or not? - Difference of opinion - majority order. HELD THAT:- The issue of eligibility of SSI exemption under various notifications issued from time to time in line with Notification No. 8/2003-CE dated 1.3.2003, when the assessee also avails CENVAT Credit on inputs used for the goods manufactured on job-work basis by affixing the brand name of others, has been considered by the Hon’ble Supreme Court in Nebulae Health Care Ltd.’s case [2015 (11) TMI 95 - SUPREME COURT]. Their Lordships analyzing the principles laid down in earlier judgments including that in Ramesh Food Products’ case [2004 (11) TMI 103 - SUPREME COURT] - In the said judgment, the Hon'ble Supreme Court distinguished the ratio laid down in Ramesh Food’s case (supra) and held that an assessee can avail the SSI benefit and also CENVAT credit on inputs used in the manufacture of Branded goods cleared on payment of duty. Besides, Notification No. 8/2003-CE dated 1.3.2003 has been amended w.e.f. 11.2.2009 vide Notification No. 2/2009-CE dated 11.2.2009 incorporating the following proviso to clause (iii) of condition (2) of the said notification. The opinion of learned Member (Judicial) is agreed upon that the appellants are entitled to avail benefit of SSI exemption N/N. 8/2003-CE dated 1.3.2003 even though they have admittedly availed CENVAT Credit on inputs which have been used in the manufacture of branded goods, cleared on payment of duty during the relevant period.
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