TMI Blog2017 (2) TMI 894X X X X Extracts X X X X X X X X Extracts X X X X ..... vor of appellant. - E/8/2011-EX[DB] - A/50136/2017-EX[DB] - Dated:- 6-1-2017 - Mr. (Dr.) Satish Chandra, President And Mr. V. Padmanabhan, Member (Technical) Shri Z.U, Alvi, Advocate for the Appellants Shri Yogesh Aggarwal, DR for the Respondent Per V. Padmanabhan The appeal is directed against the Order-In-Appeal dated 21.10.2010 by Commissioner (Appeals), Bhopal. The dispute relates to the claim for the benefit of SSI exemption under Notification No. 08/2003 dated 1.3.2003 as amended from time to time in relation to the clearances made during the financial year 2008-09. It is the case of the Department that the appellants had crossed the limit of ₹ 4 crores in the preceding financial year i.e. 2007-08. But ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the purpose of determining the aggregate value of clearances of all the excisable goods for home consumption mentioned in clause (vii) at paragraph 2 of the said notification, the clearances bearing the brand name or trade name of another person, which are ineligible for grant of exemption in terms of Para 4 shall not be taken into account. 3. To justify the claim for exclusion of the product for the purpose of determining the aggregate value of clearances, the learned Advocate for the appellants has drawn our attention to the definition clause of the brand name or trade name as is found under explanation to the said notification. The explanation (A) provides that the brand name or trade name whether registered or not, means a name or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uring the period 2008-09. The claim of the Revenue is that during the financial year 2007-08, the appellant's aggregate value clearance has exceeded ₹ 4 crores, and hence they are not eligible for the SSI benefit for the subsequent financial year 2008-09, in terms of clause 4 of the Notification No. 8/2003. The appellant is disputing this view taken by Revenue. Their submission essentially is that while computing the aggregate value of clearances for the financial year 2007-08 the value of clearances made in terms of Notification No. 64/95-CE dated 16.3.1995 is required to be excluded in terms of clause 4(a) of the Notification ibid. The Notification 64/95 exempts various parts of motor vehicles if cleared to the Central Governmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is not disputed that the clearances made to the ordnance factory have been made under the provision of 64/95 CE dated 16.03.1995. The aggregate value of such clearances are clearly not to be included in computing the total aggregate value of clearances of excisable goods under clause z(vi). If we deduct the value of such clearances, the aggregate value during the financial year 2007-08 is below the limit of ₹ 4 crores specified in the notification. Consequently, the benefit of the SSI Notification No. 08/2003-CE dated 1.3.2003 will be allowable to the appellant during the financial year 2008-09. 8. In view of the above, the impugned order set aside and appeal allowed. [Pronounced in the Open Court on 06.01.2017] - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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