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2017 (3) TMI 1208 - AT - Central ExciseSSI exemption - denial on the ground that credit has been taken in respect of other's brand name dutiable goods - Held that: - on similar set of facts in the case of CCE, Chennai vs. Nebulae Health Care Ltd. [2015 (11) TMI 95 - SUPREME COURT], the Hon’ble Supreme Court held that the exemption for own products, manufactured by SSI units, cannot be denied on the ground that the said unit undertaken manufacture and clearance of branded goods for which duty has been discharged by availing the Cenvat credit. The availment of credit in respect of dutiable final products cannot be held as a bar for eligibility of SSI exemption in respect of own goods - appellant have not availed any credits on any inputs used in the manufacture of their own products while availing threshold exemption. The appellant’s plea that wherever they have taken (in 2005-2006) the same has been rectified by way of reversal of amount attributable to the manufacture of their own products can be verified by the Jurisdictional officer - appeal allowed - decided in favor of appellant.
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