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2023 (5) TMI 428 - CESTAT MUMBAILegality of simultaneous availment of SSI exemption benefit under Notification No. 8/2003-CE dated 01.03.2003 and CENVAT Credit - branded goods P & P Ayurvedic Medicaments manufactured by the Assessee and cleared by it and goods belonging to other companies processed by it as job worker and cleared under the brand names of those companies - HELD THAT:- It is made clear that law is not static and it changes with the changing need of time. The judgment of the Hon'ble Supreme Court, in view of operation of Article 141 of the Constitution of India, is the law of land. In the said COMMISSIONER OF CENTRAL EXCISE, CHENNAI VERSUS M/S. NEBULAE HEALTH CARE LTD. [2015 (11) TMI 95 - SUPREME COURT], while distinguishing other judgments including COMMISSIONER OF C. EX., AHMEDABAD VERSUS RAMESH FOOD PRODUCTS [2004 (11) TMI 103 - SUPREME COURT], it was held that once excise duty is paid by the manufacturer on such branded goods manufactured, the brand name whereof belongs to another person, on job work basis, the SSI Unit would be entitled to Cenvat/Modvat credit on the inputs which were used for manufacture of such goods as on those inputs also excise duty was paid. To put it otherwise, these branded goods manufactured by the SSI Units meant for third parties are regulated by the normal provisions of excise law and will have no bearing or relevance insofar as availing the benefit of those exemption notifications in respect of its own products manufactured by the SSI Units is concerned. The period under dispute in this appeal is before introduction of amended provision in February, 2009 by which Para 2(iii) was added but going by the entire text of the Notification, it can be said that the same is clarificatory in nature, that can be applied from the day of its inception, as has been held by this Tribunal in the case of VAIBHAV ACQUA FRESH LTD. VERSUS COMMISSIONER OF C. EX., MUMBAI-II [2009 (3) TMI 191 - CESTAT, MUMBAI] - having regard to the judicial precedent set by the Hon'ble Supreme Court in Nebulae Health Care Ltd. vis-a-vis insertion of proviso into the Notification w.e.f. 11.02.2009 that clarified the notification further, Appellant is entitled to the SSI exemption available under Notification No. 8/2003-CE for clearance of its branded product and also entitled to avail CENVAT Credit on clearance of branded products of others cleared through payment of duty. Appeal allowed.
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