https://www.taxtmi.com/caselaws?id=206004 Notification No. 8/2003-CE was read as permitting SSI exemption for goods bearing the assessee's own brand name even where CENVAT credit was availed in respect of other goods cleared on duty payment. The notification was treated as distinguishing between goods excluded from exemption and other eligible goods, so taking credit for ineligible or separately dutiable goods did not by itself bar exemption for the covered goods. On that basis, the denial of SSI exemption, and the consequential demand, interest and penalty, were held unsustainable. en-us Fri, 08 Jul 2011 00:00:00 +0530 Wed, 10 Aug 2011 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206004 Notification No. 8/2003-CE was read as permitting SSI exemption for goods bearing the assessee's own brand name even where CENVAT credit was availed in respect of other goods cleared on duty payment. The notification was treated as distinguishing between goods excluded from exemption and other eligible goods, so taking credit for ineligible or separately dutiable goods did not by itself bar exemption for the covered goods. On that basis, the denial of SSI exemption, and the consequential demand, interest and penalty, were held unsustainable. Case-Laws Central Excise Fri, 08 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206004