https://www.taxtmi.com/caselaws?id=328307 Under Notification No. 8/2003-C.E., an assessee claiming small scale exemption for eligible own-brand goods is not disentitled merely because it also avails Cenvat credit on inputs used for separately excluded goods cleared under another person's brand name on duty payment. The notification was treated as excluding such branded third-party clearances from the exemption scheme and from aggregate-value computation, without creating a blanket bar on concurrent exemption and credit in different streams of production. The earlier Ramesh Food Products ruling was distinguished, while Nebulae Health Care Ltd. was treated as the controlling authority supporting this concurrent treatment. en-us Wed, 04 May 2016 00:00:00 +0530 Wed, 01 Jun 2016 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328307 Under Notification No. 8/2003-C.E., an assessee claiming small scale exemption for eligible own-brand goods is not disentitled merely because it also avails Cenvat credit on inputs used for separately excluded goods cleared under another person's brand name on duty payment. The notification was treated as excluding such branded third-party clearances from the exemption scheme and from aggregate-value computation, without creating a blanket bar on concurrent exemption and credit in different streams of production. The earlier Ramesh Food Products ruling was distinguished, while Nebulae Health Care Ltd. was treated as the controlling authority supporting this concurrent treatment. Case-Laws Central Excise Wed, 04 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328307