https://www.taxtmi.com/caselaws?id=201973 Where a small-scale industry manufacturer clears branded goods of another person on payment of central excise duty, the bar in paragraph 2(iii) of the SSI exemption notification on taking Cenvat credit applies only to specified exempted goods cleared for home consumption. Goods bearing another person's brand name fall outside the exempted category, and if duty is paid on such clearances, the credit embargo does not operate. On the stated facts, the department did not dispute that no Cenvat credit was taken on the branded goods cleared for home consumption and duty was paid through PLA, so Cenvat credit on inputs used in those goods was allowable and the demand could not stand. en-us Wed, 14 Jul 2010 00:00:00 +0530 Thu, 03 Feb 2011 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201973 Where a small-scale industry manufacturer clears branded goods of another person on payment of central excise duty, the bar in paragraph 2(iii) of the SSI exemption notification on taking Cenvat credit applies only to specified exempted goods cleared for home consumption. Goods bearing another person's brand name fall outside the exempted category, and if duty is paid on such clearances, the credit embargo does not operate. On the stated facts, the department did not dispute that no Cenvat credit was taken on the branded goods cleared for home consumption and duty was paid through PLA, so Cenvat credit on inputs used in those goods was allowable and the demand could not stand. Case-Laws Central Excise Wed, 14 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201973