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2016 (10) TMI 787 - AT - Central ExciseDenial of SSI exemption - N/N. 6/2002-C.E., dated 1-3-2002 - Low Sodium Salt called LoNa - whether denial of CENVAT credit justified on the ground that the Cenvat credit has been taken on the inputs used in the manufacture of goods with brand name of others? - entitlement for both the benefits i.e. SSI exemption and Cenvat credit - Held that: - reliance placed on the decision of Commissioner of Central Excise, Chennai v. Nebulae Health Care Ltd. [2015 (11) TMI 95 - SUPREME COURT] where it was held that manufacture of dutiable goods bearing a brand name is outside the scope and purview of the SSI exemption notification since the branded goods manufactured on job work basis is not covered by the said notification. 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. SSI exemption cannot be denied - appeal allowed - decided in favor of appellant.
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