https://www.taxtmi.com/caselaws?id=341775 CENVAT credit on inputs used to manufacture branded goods remains admissible even where the assessee also clears its own goods under SSI exemption, because the branded goods cleared for third parties on payment of duty are treated separately from exempted own-account clearances. Once duty is paid on the branded goods, the related inputs do not lose credit eligibility merely due to simultaneous availment of Notification No. 8/2003-CE benefit on other products. The assessee was therefore entitled to take CENVAT credit on those inputs. en-us Tue, 04 Apr 2017 00:00:00 +0530 Mon, 17 Apr 2017 08:52:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341775 CENVAT credit on inputs used to manufacture branded goods remains admissible even where the assessee also clears its own goods under SSI exemption, because the branded goods cleared for third parties on payment of duty are treated separately from exempted own-account clearances. Once duty is paid on the branded goods, the related inputs do not lose credit eligibility merely due to simultaneous availment of Notification No. 8/2003-CE benefit on other products. The assessee was therefore entitled to take CENVAT credit on those inputs. Case-Laws Central Excise Tue, 04 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341775