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2023 (5) TMI 434 - AT - Central ExciseDate on which notification becoming effective - Legality of simultaneous availment of SSI exemption benefit under Notification No. 8/2003-CE dated 01.03.2003 and CENVAT Credit in respect of its branded goods ‘Victor’ Paints manufactured by the Assessee as well as goods of ‘Berger’ Paints processed by it as job worker and cleared under the brand names of Berger - HELD THAT:- The period under dispute in this appeal is before introduction of such an amended provision in February, 2009 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] wherein such amendment was held to be of clarificatory in nature. Having regard to the judicial precedent set by the Hon'ble Supreme Court in COMMISSIONER OF CENTRAL EXCISE, CHENNAI VERSUS M/S. NEBULAE HEALTH CARE LTD. [2015 (11) TMI 95 - SUPREME COURT] 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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