https://www.taxtmi.com/caselaws?id=267286 SSI exemption remains available for a unit's own clearances even where it avails CENVAT or MODVAT credit on inputs used for branded goods manufactured on job work for third parties, provided duty has been paid on those branded goods. The relevant exemption notifications treated clearances under another person's brand name as excluded from both the aggregate-clearance computation and the exemption itself, thereby separating such duty-paid branded goods from the assessee's exempt own products. The earlier ruling on Notification No. 175/86-CE was limited to simultaneous exemption and Modvat under a different scheme and did not control later notifications containing express exclusion clauses. en-us Tue, 27 Oct 2015 00:00:00 +0530 Fri, 08 Jan 2016 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267286 SSI exemption remains available for a unit's own clearances even where it avails CENVAT or MODVAT credit on inputs used for branded goods manufactured on job work for third parties, provided duty has been paid on those branded goods. The relevant exemption notifications treated clearances under another person's brand name as excluded from both the aggregate-clearance computation and the exemption itself, thereby separating such duty-paid branded goods from the assessee's exempt own products. The earlier ruling on Notification No. 175/86-CE was limited to simultaneous exemption and Modvat under a different scheme and did not control later notifications containing express exclusion clauses. Case-Laws Central Excise Tue, 27 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267286