https://www.taxtmi.com/caselaws?id=267507 An SSI unit could claim SSI exemption on its own clearances while separately treating duty-paid goods manufactured for another person under that person's brand name. Because the notification scheme excludes third-party branded clearances from the aggregate value for SSI exemption, those branded goods fall under the normal excise regime when cleared on payment of duty. On that basis, inputs used in manufacturing such branded goods were eligible for Modvat credit, since duty had already suffered on the finished goods. The assessee's own products and the branded job-work goods were to be treated distinctly for the exemption scheme, and the Revenue's challenge failed. en-us Tue, 03 Nov 2015 00:00:00 +0530 Tue, 03 May 2016 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267507 An SSI unit could claim SSI exemption on its own clearances while separately treating duty-paid goods manufactured for another person under that person's brand name. Because the notification scheme excludes third-party branded clearances from the aggregate value for SSI exemption, those branded goods fall under the normal excise regime when cleared on payment of duty. On that basis, inputs used in manufacturing such branded goods were eligible for Modvat credit, since duty had already suffered on the finished goods. The assessee's own products and the branded job-work goods were to be treated distinctly for the exemption scheme, and the Revenue's challenge failed. Case-Laws Central Excise Tue, 03 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267507