9911796707
TMI Blog2018 (3) TMI 392X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant were availing benefit of SSI exemption under Notification No.8/2003-CE dt 1.3.2003 on the value of clearances made by them under their own brand name but were paying duty on the clearances made by them under the brand name of 'KRMC'. They were issued Show Cause Notice demanding duty on their own branded goods on the ground that the benefit under the SSI exemption notification is not available to them as they have availed cenvat credit on the inputs. The adjudicating authority held that as the Appellant has paid duty on other branded goods which is beyond the purview of SSI exemption notification (supra), hence they are eligible to avail credit on inputs used for the production of the others branded goods and therefore they are eli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods and on which duty was paid, which is accepted fact. Thus when the records were separately maintained, the co-relation between the inputs and the final product was clearly visible, exemption should not have been denied. He relied upon the Circular No.59/88-CE.8 dtd 27.10.88 wherein the Board has permitted to maintain separate record in the case where the assessee has cleared the goods under SSI exemption and also avail modvat credit on inputs used for the manufacture of export goods. He submits that the Ld. Commissioner (Appeals) has relied upon the decision of M/s Ramesh Food Products - 2004 (174) ELT 310 (SC) which was in the context of Notification No.175/86, whereas in the present case the applicability of Notification No.8/2003 is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th Care Ltd - 2015 (325) ELT 431 (SC) , wherein the Hon'ble Supreme Court has held that if Cenvat credit is availed in respect of goods manufactured for others and not on goods manufactured on own account and once excise duty is paid on the goods manufactured for others the SSI unit is entitled to avail benefit of SSI exemption on the goods manufactured on own account. Similar views have been taken by the Tribunal in the following cases : (i) Stanlek Eng. P. Ltd Vs CCE - 2002 (105) ECR 762 (Tri) (ii) CCE, Guntur Vs Maddala Ind. - 2006 (135) ECR 0124 (Tri) (iii) Faridabad Tools Ltd Vs Collector - 1993 (63) ELT 759 (T) In view of above facts and judgments we are of the view that the Appellant is eligible for the benefit of SSI exemption a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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