https://www.taxtmi.com/caselaws?id=3287 SSI exemption was not lost merely because the assessee manufactured both own-brand and third-party brand goods. The decisive factor was that separate accounts were maintained for the two categories and the inputs for each were separately recorded, while the Revenue produced no evidence that Modvat credit had been taken on inputs used for exempt clearances. On those facts, the mere coexistence of exempt and non-exempt manufacture did not establish misuse of credit or breach of exemption conditions, and the demand and penalty were unsustainable. en-us Thu, 27 Sep 2007 00:00:00 +0530 Fri, 11 Dec 2015 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3287 SSI exemption was not lost merely because the assessee manufactured both own-brand and third-party brand goods. The decisive factor was that separate accounts were maintained for the two categories and the inputs for each were separately recorded, while the Revenue produced no evidence that Modvat credit had been taken on inputs used for exempt clearances. On those facts, the mere coexistence of exempt and non-exempt manufacture did not establish misuse of credit or breach of exemption conditions, and the demand and penalty were unsustainable. Case-Laws Central Excise Thu, 27 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3287