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2016 (9) TMI 483 - CESTAT CHANDIGARH

2016 (9) TMI 483 - CESTAT CHANDIGARH - 2016 (342) E.L.T. 131 (Tri. - Chan.) - SSI Exemption - Demand alongwith interest and penalty - utilized cenvat credit on inputs used in the manufacture of specified goods cleared before the aggregate value of clearance of specified goods exceeded rupees one crore - failed to fulfill the condition of the Notification No. 8/2003-CE dated 01.03.2003 - Held that:- the goods cleared by the appellant for home consumption, as no availed cenvat credit. Therefore, b .....

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Mr. V. Padmanabhan, Member (Technical) Sh. R.K.Philips, Advocate- for the Appellant Sh. R.K. Sharma, AR- for the Respondent ORDER The appellant is in appeal against the impugned order demanding duty of excise of ₹ 14,77,527/- alongwith interest and imposing penalty of ₹ 10,000/-. 2. The facts of the case are that the appellant is engaged in the manufacturing of medicines in their own brand name and also the brand name of other persons. An investigation was conducted on the factory p .....

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The appellant also cleared goods for export by availing cenvat credit of inputs used in manufactured of export goods. The allegation of the revenue is that as the goods manufactured by the appellant are following under chapter 30 of the Central Excise Tariff Act, 1985 are goods specified under notification 8/2003-CE dated 01.03.2003 and as per para 2 of the said notification shall apply subject to the following conditions, namely:- (i) a manufacture has the option not to avail the exemption cont .....

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f the first clearance of which, as calculated in the manner specified in the said table does not exceed rupees one hundred lakhs; 3. As the appellant has utilized cenvat credit on inputs used in the manufacture of specified goods cleared before the aggregate value of clearance of specified goods exceeded rupees one crore. Therefore, the appellant is not entitled to avail exemption on the ground that the appellant is not entitled to avail exemption as they failed to fulfill the above said conditi .....

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e the Hon ble Apex Court in the case of Nebulae Health Care Ltd. reported in 2015(325) ELT 431 (SC) wherein the Hon ble Apex Court has examined the issue and allowed the exemption under Notification No. 8/2003-CE dated 01.03.2003, therefore, the impugned order be set aside. 5. On the other hand, the Ld.AR supported the impugned order. 6. Heard the parties and considered the submissions. 7. We have gone through the decision of this Hon ble Apex Court in the case of Nabulae Health Care Ltd (Supra) .....

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ein is not to apply to the specified goods bearing a brand name or trade name, whether registered or not, of any person, except under certain circumstances specifically stipulated therein. The Notifications also clarify that for the purpose of these Notifications, where the goods manufactured by a manufacturer bear brand name or trade name (whether registered or not) of any manufacturer of trade, they shall not be deemed to have been manufactured by such other manufacturer or trade. Reading of t .....

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ggregate value of the clearances for home consumption; and (b) such products bearing brand names or trade names of third parties, even if manufactured by the SSI Unit, are not eligible for any exemption and excise duty thereupon has to be paid. Once we understand the scheme of the Notifications in the aforesaid perspective, which according to us is the only manner in which it has to be understood, it becomes apparent that so far as manufacture of branded goods of third party on job work basis by .....

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ch goods as on those inputs also excise duty was paid. To put it otherwise, these branded goods manufactured by the SSI Units meant for third parties are regulated by the normal provisions of excise law and will have no bearing or relevance insofar as availing the benefit of those exemption notifications in respect of its own products manufactured by the SSI Units is concerned. And thereafter, the Hon ble Apex court held that admittedly in respect of home production, the assessee has not availed .....

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