https://www.taxtmi.com/caselaws?id=356689 An assessee under the SSI exemption scheme can claim exemption on own-brand clearances where separate records are maintained and no input credit is taken on inputs used for those exempt goods, even if credit is taken on inputs used for separately identifiable dutiable goods manufactured for others. The CESTAT applied this principle to hold that credit availed only for inputs used in goods bearing others' brand names did not, by itself, defeat the exemption for own-brand goods. The demand was therefore unsustainable, the impugned order was set aside, and the appeal was allowed with consequential relief. en-us Tue, 30 Jan 2018 00:00:00 +0530 Sat, 10 Mar 2018 06:55:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356689 An assessee under the SSI exemption scheme can claim exemption on own-brand clearances where separate records are maintained and no input credit is taken on inputs used for those exempt goods, even if credit is taken on inputs used for separately identifiable dutiable goods manufactured for others. The CESTAT applied this principle to hold that credit availed only for inputs used in goods bearing others' brand names did not, by itself, defeat the exemption for own-brand goods. The demand was therefore unsustainable, the impugned order was set aside, and the appeal was allowed with consequential relief. Case-Laws Central Excise Tue, 30 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356689