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    <title>2023 (5) TMI 1075 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal, overturning the Commissioner of Central Excise (Appeals-III), Pune&#039;s order. Relying on the Nebulae Health Care Ltd. judgment and relevant Notification amendments, the Tribunal held that the Appellant was entitled to both SSI exemption and CENVAT Credit for the disputed period. This decision granted the Appellant relief and clarified the application of SSI exemption and CENVAT Credit for branded goods manufactured for third parties.</description>
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      <description>The Tribunal allowed the appeal, overturning the Commissioner of Central Excise (Appeals-III), Pune&#039;s order. Relying on the Nebulae Health Care Ltd. judgment and relevant Notification amendments, the Tribunal held that the Appellant was entitled to both SSI exemption and CENVAT Credit for the disputed period. This decision granted the Appellant relief and clarified the application of SSI exemption and CENVAT Credit for branded goods manufactured for third parties.</description>
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