https://www.taxtmi.com/caselaws?id=333767 SSI exemption under Notification No. 8/2003-C.E. was considered alongside Cenvat credit on inputs used in manufacture of branded goods cleared on job work basis. The later Supreme Court position was applied to hold that branded goods made for others on job work do not extend SSI exemption to those goods, but such dutiable branded goods do not forfeit SSI exemption for the unit's own products. On that basis, credit on inputs used for the dutiable branded goods remained permissible, and denial of SSI exemption was unsustainable. en-us Wed, 03 Feb 2016 00:00:00 +0530 Mon, 24 Oct 2016 09:41:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333767 SSI exemption under Notification No. 8/2003-C.E. was considered alongside Cenvat credit on inputs used in manufacture of branded goods cleared on job work basis. The later Supreme Court position was applied to hold that branded goods made for others on job work do not extend SSI exemption to those goods, but such dutiable branded goods do not forfeit SSI exemption for the unit's own products. On that basis, credit on inputs used for the dutiable branded goods remained permissible, and denial of SSI exemption was unsustainable. Case-Laws Central Excise Wed, 03 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333767