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2019 (3) TMI 1043 - AT - Central ExciseSSI exemption - use of brand name - use of brand name ‘Shukla’ in respect of medication equipment exported - N/N. 08/2003 - CENVAT Credit - Held that:- The appellant have denied that they have used brand name ‘Shukla’ and there is no evidence to support the Revenue’s claim that the appellants are using the brand name ‘Shukla’. It is seen the appellants are clearing waste and scrap in the domestic market and the value of waste and scrap cleared by them in the domestic area was within the limit prescribed under notification 08/2003-CE. Consequently, it is apparent that the appellants were entitled for the notification 08/2003-CE in respect of waste and scrap cleared by them - Thus, it is apparent that the Revenue has failed to make case that appellants are not entitled to any value based exemption notification and consequently, not entitled to avail 100% CENVAT Credit of duty paid on capital goods in the first year of receipt of goods. Appeal allowed - decided in favor of appellant.
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