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TMI Blog2017 (3) TMI 1444X X X X Extracts X X X X X X X X Extracts X X X X ..... Ashok Jindal The appellant is in appeal against the impugned order wherein benefit of SSI Exemption has been denied. 2. The brief facts of the case are that on scrutiny of ER-3 returns for the period 2005-2006, it has been observed that as the appellant availing exemption under Notification No. 8/2003-CE dt. 01.03.2003 of one crore against the clearance on goods and also clearing branded goods o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on'ble Apex Court has held that if the branded goods have been manufactured at on behalf of the principle and same has been cleared on payment of duty, in that circumstances, for their own clearances, assessee is entitle for payment of exemption Notification. 4. Heard the parties. 5. As issue already been dealt by the Hon'ble Apex Court in the case of CCE, Chennai Vs. Nebulae Health Care Ltd. (s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot to be included. These Notifications also make it clear that the exemption contained therein 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 manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es of third parties, even if manufactured by the SSI Unit, are not eligible for any exemption an 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 the SSI U ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espect 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 the benefit of two options simultaneously as no Cenvat credit is claimed in respect of those goods." Therefore, we have held that the appellant is entitle for benefit of exemption Notification No. 8/2003-CE ..... X X X X Extracts X X X X X X X X Extracts X X X X
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