https://www.taxtmi.com/caselaws?id=34524 Clearances of goods bearing another person's brand name were excluded from the aggregate value for SSI exemption under Notification No. 8/98-C.E., so their value could not be counted to deny eligibility. The assessee could also claim SSI exemption for unbranded and own-branded goods while paying duty with Modvat credit on the excluded branded goods, because the notification treated those goods separately and there was no prohibited simultaneous availment for the same goods. The duty demand and penalty were therefore unsustainable. en-us Wed, 19 Nov 2008 00:00:00 +0530 Fri, 11 Dec 2015 10:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34524 Clearances of goods bearing another person's brand name were excluded from the aggregate value for SSI exemption under Notification No. 8/98-C.E., so their value could not be counted to deny eligibility. The assessee could also claim SSI exemption for unbranded and own-branded goods while paying duty with Modvat credit on the excluded branded goods, because the notification treated those goods separately and there was no prohibited simultaneous availment for the same goods. The duty demand and penalty were therefore unsustainable. Case-Laws Central Excise Wed, 19 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34524