Cenvat credit availability for branded goods: cases to be held pending the outcome of the admitted appeal. Availability of cenvat credit for inputs used in manufacture of branded goods while availing SSI exemption based on value of clearance presents conflicting interpretations: an earlier apex decision disallowed simultaneous credit and exemption, whereas a later tribunal decision permitted it under subsequent notification wording. As an appeal against the tribunal decision has been admitted in the Supreme Court, the Board directs that such cases be kept pending in call book awaiting the outcome.