TMI Blog2016 (10) TMI 787X X X X Extracts X X X X X X X X Extracts X X X X ..... me 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 g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st the impugned order dated 22-9-2006 passed by the Commissioner (Appeals-I), Customs Central Excise, Jaipur. 2. The brief facts of the case are that the appellant is engaged in the manufacture of Maize Starch, which is exempted from payment of Central Excise duty in terms of Notification No. 6/2002-C.E., dated 1-3-2002. The appellant also manufactures Low Sodium Salt called LoNa and avails S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cise, Chennai v. Nebulae Health Care Ltd. - 2015 (325) E.L.T. 431 (S.C.). 5. On the other hand, Shri Govind Dixit, ld. DR appearing for the respondent reiterated the findings recorded in the impugned order and further submits that the Commissioner (Appeals) has rightly denied the benefit of SSI exemption by relying on the judgment of the Hon ble Supreme Court in the case of Ramesh Food Products ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he said judgment is extracted below :- ..It also follows that 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. To put it otherwise, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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