https://www.taxtmi.com/caselaws?id=340941 Dutiable clearances of branded goods manufactured for third parties on job-work basis were treated separately from the assessee's own eligible clearances for SSI exemption under Notification No. 8/2003-CE. The Tribunal noted that payment of duty on such branded goods, and the use of Cenvat credit on inputs for them, did not by itself disqualify the assessee from claiming the exemption for its own qualifying clearances. Following the Supreme Court and its own earlier coordinate decision, it held that branded job-work clearances do not attract the bar against SSI exemption for eligible goods. en-us Fri, 10 Mar 2017 00:00:00 +0530 Mon, 24 Apr 2017 10:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340941 Dutiable clearances of branded goods manufactured for third parties on job-work basis were treated separately from the assessee's own eligible clearances for SSI exemption under Notification No. 8/2003-CE. The Tribunal noted that payment of duty on such branded goods, and the use of Cenvat credit on inputs for them, did not by itself disqualify the assessee from claiming the exemption for its own qualifying clearances. Following the Supreme Court and its own earlier coordinate decision, it held that branded job-work clearances do not attract the bar against SSI exemption for eligible goods. Case-Laws Central Excise Fri, 10 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340941