https://www.taxtmi.com/caselaws?id=1115 SSI exemption was not denied merely because the assessee availed Modvat/Cenvat credit on goods manufactured for third parties under their brand names. The applicable notifications separately excluded such branded goods from both the exemption scheme and the aggregate clearances computation, and the credit bar applied only to the goods for which SSI exemption was claimed, not to non-exempt branded clearances. The earlier view under Notification No. 175/86 was treated as inapplicable because the later notifications used materially different conditions and exclusions. On the admitted facts, credit had not been taken in relation to inputs for the assessee's own exempt clearances, so the denial of SSI exemption, demand and interest were unsustainable. en-us Tue, 22 Aug 2006 00:00:00 +0530 Mon, 14 Apr 2008 06:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1115 SSI exemption was not denied merely because the assessee availed Modvat/Cenvat credit on goods manufactured for third parties under their brand names. The applicable notifications separately excluded such branded goods from both the exemption scheme and the aggregate clearances computation, and the credit bar applied only to the goods for which SSI exemption was claimed, not to non-exempt branded clearances. The earlier view under Notification No. 175/86 was treated as inapplicable because the later notifications used materially different conditions and exclusions. On the admitted facts, credit had not been taken in relation to inputs for the assessee's own exempt clearances, so the denial of SSI exemption, demand and interest were unsustainable. Case-Laws Central Excise Tue, 22 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1115