https://www.taxtmi.com/caselaws?id=332222 An SSI exemption notification must be construed strictly on its own terms. Branded goods manufactured for third parties were not to be counted as part of the exempt home-consumption clearances, and duty paid on those branded goods did not justify denial of Cenvat credit on inputs used in their manufacture. The earlier view in Ramesh Food Products was held inapplicable to the notification scheme, while Nebulae Health Care Ltd. supported exemption for an assessee's own eligible goods where the conditions were satisfied. The appellant was therefore entitled to exemption under Notification No. 8/2003-CE, and the demand, interest and penalty could not be sustained. en-us Mon, 11 Jul 2016 00:00:00 +0530 Sat, 07 Jan 2017 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332222 An SSI exemption notification must be construed strictly on its own terms. Branded goods manufactured for third parties were not to be counted as part of the exempt home-consumption clearances, and duty paid on those branded goods did not justify denial of Cenvat credit on inputs used in their manufacture. The earlier view in Ramesh Food Products was held inapplicable to the notification scheme, while Nebulae Health Care Ltd. supported exemption for an assessee's own eligible goods where the conditions were satisfied. The appellant was therefore entitled to exemption under Notification No. 8/2003-CE, and the demand, interest and penalty could not be sustained. Case-Laws Central Excise Mon, 11 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332222