https://www.taxtmi.com/caselaws?id=334611 SSI exemption under Notification No. 8/2003-CE was to be determined on a holistic reading of the notification, and duty-paid clearances of goods manufactured on job work for third parties under their brand name were kept outside the aggregate value of the assessee's own clearances. Those branded third-party clearances did not disqualify the assessee from availing SSI exemption for its own goods, and Cenvat/Modvat credit remained available on inputs used in making the duty-paid branded goods. en-us Mon, 19 Sep 2016 00:00:00 +0530 Thu, 17 Nov 2016 08:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334611 SSI exemption under Notification No. 8/2003-CE was to be determined on a holistic reading of the notification, and duty-paid clearances of goods manufactured on job work for third parties under their brand name were kept outside the aggregate value of the assessee's own clearances. Those branded third-party clearances did not disqualify the assessee from availing SSI exemption for its own goods, and Cenvat/Modvat credit remained available on inputs used in making the duty-paid branded goods. Case-Laws Central Excise Mon, 19 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334611