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2018 (4) TMI 815 - AT - Central ExciseSSI Exemption - determination of turnover to ascertain the base exemption level - denial of SSI exemption on the ground that their turnover was exceeding exemption limit for excisable goods - Held that: - the provisions of para 2(vii) read with para 3(A)(b) of N/N. 8/2003 is clear that clearance bearing brand name of another person are not to be included with the turn - over of the appellant - The Hon’ble Supreme Court in the case of Nebulae Health Care Ltd. [2015 (11) TMI 95 - SUPREME COURT] observed that the branded goods manufactured by SSI unit meant for third party are reckoned by normal provision of law and will have no bearing or relevance in the appellant’s availing the benefit of this exemption notification in respect of its own products manufactured by the SSI unit concerned. The inclusion of said turn-over of branded goods in turn-over of appellant for SSI limit is not legally sustained - appeal allowed - decided in favor of appellant.
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