TMI Blog2023 (5) TMI 1075X X X X Extracts X X X X X X X X Extracts X X X X ..... OF CENTRAL EXCISE, CHENNAI VERSUS M/S. NEBULAE HEALTH CARE LTD. [ 2015 (11) TMI 95 - SUPREME COURT] , while distinguishing other judgments including COMMISSIONER OF C. EX., AHMEDABAD VERSUS RAMESH FOOD PRODUCTS [ 2004 (11) TMI 103 - SUPREME COURT] it was held 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, 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 bearin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t which duty had been paid and CENVAT Credits had been availed. 2. Facts of the case, in brief, is that Appellant is a manufacturer of excisable goods namely Energy Meter and Customised Software falling under CSH No. 90283010 85238020 and it was availing SSI exemption under Notification No. 8/2003-CE dated 01.03.2003, as amended. During the scrutiny ER-I returns, it was observed that from the period September, 2009 to March, 2010 Appellant had cleared its own branded goods as well as branded goods of others and it had paid duty at full rate on the clearances of others branded goods as well as availed CENVAT Credits on duty paid on inputs/rawmaterials used in the manufacture of their own branded goods and branded goods manufactured for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tainable in law and facts. 4. In response to such submissions learned Authorised Representative for the Respondent-Department Mr. Xavier R. Mascarenhas argued in support of the reasoning and rationality of the order passed by the Commissioner (Appeals) and submitted that by the time of order passed by the Commissioner (Appeals) on 07.05.2013 this Nebulae Health Care Ltd. judgment was not pronounced for which the order of Commissioner (Appeals) that was based on the judicial precedent available during the relevant period needs no interference by the Tribunal. 5. We have heard the submissions from both the sides and perused the case record. At the outset we made it clear that law is not static and it changes with the changing need of ti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consumption only are to be taken into consideration, except in those cases where it is clearly provided otherwise. For this purpose, clearances bearing the brand name or trade name of third parties are concerned, they are kept outside the scheme inasmuch as: (a) they are not to be included for the purposes of determining the aggregate 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nother person, which are ineligible for the grant of this exemption in terms of paragraph 4. The period under dispute in this appeal is covered in this Notification. We are, therefore, of the considered view that having regard to the judicial precedent set by the Hon'ble Supreme Court in Nebulae Health Care Ltd. vis-a-vis insertion of proviso into the Notification w.e.f. 11.02.2009, Appellant is entitled to the SSI exemption available under Notification No. 8/2003-CE for clearance of its branded product and also entitled to avail CENVAT Credit on clearance of branded products of others cleared through payment of duty. Hence the order. THE ORDER 6. Miscellaneous application for early hearing is allowed. The appeal is allowe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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