https://www.taxtmi.com/caselaws?id=35494 Notification No. 8/2003-C.E. was read to permit a small scale industrial unit to avail exemption for eligible clearances while taking Cenvat credit on inputs used for goods cleared on payment of duty, including branded goods outside the exemption. The embargo on credit was construed as confined to inputs used for goods cleared without duty under the SSI exemption, and a later proviso to clause (iii) of paragraph 2 was treated as clarificatory of that limited scope. The reasoning distinguished earlier authority on the basis of materially different notification language, confirming that credit may be available for duty-paid clearances consistent with the notification. en-us Tue, 24 Mar 2009 00:00:00 +0530 Wed, 10 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35494 Notification No. 8/2003-C.E. was read to permit a small scale industrial unit to avail exemption for eligible clearances while taking Cenvat credit on inputs used for goods cleared on payment of duty, including branded goods outside the exemption. The embargo on credit was construed as confined to inputs used for goods cleared without duty under the SSI exemption, and a later proviso to clause (iii) of paragraph 2 was treated as clarificatory of that limited scope. The reasoning distinguished earlier authority on the basis of materially different notification language, confirming that credit may be available for duty-paid clearances consistent with the notification. Case-Laws Central Excise Tue, 24 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35494