https://www.taxtmi.com/caselaws?id=437627 An assessee manufacturing its own branded goods while also undertaking job-work manufacture of another person's branded goods and clearing those goods on duty payment may claim SSI exemption for its own clearances under Notification No. 8/2003-CE. The Supreme Court's interpretation in Nebulae Health Care governed the issue under Article 141, and the later proviso to paragraph 2(iii) of the notification was treated as clarificatory. Dutiable job-work clearances of third-party branded goods did not disqualify the assessee from SSI exemption on its own products, and CENVAT credit remained available on inputs used for the dutiable clearances. en-us Mon, 27 Mar 2023 00:00:00 +0530 Thu, 11 May 2023 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437627 An assessee manufacturing its own branded goods while also undertaking job-work manufacture of another person's branded goods and clearing those goods on duty payment may claim SSI exemption for its own clearances under Notification No. 8/2003-CE. The Supreme Court's interpretation in Nebulae Health Care governed the issue under Article 141, and the later proviso to paragraph 2(iii) of the notification was treated as clarificatory. Dutiable job-work clearances of third-party branded goods did not disqualify the assessee from SSI exemption on its own products, and CENVAT credit remained available on inputs used for the dutiable clearances. Case-Laws Central Excise Mon, 27 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437627