Availability of cenvat credit of the duty paid on the inputs used in the manufacture of branded goods on which duty is paid by a manufacturer who has opted to avail exemption on payment of duty based on the value of clearance as per SSI exemption notification.

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....01/2006-CX-I Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs New Delhi, 19^th January, 2009. To The Chief Commissioners of Central Excise (All), The Commissioners of Central Excise (All) DGCEI. Subject: - Availability of cenvat credit of the duty paid on the inputs used in the manufacture of branded goods on which duty....

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....t of credit of duty paid on inputs used in the manufactured of branded (others) dutiable goods  and availment of full exemption for non-branded goods is not permissible. 3. Subsequently, in the case of Nebulae Health Care Ltd vs. Commissioner of Customs, Chennai, 2006-TIOL-1380-CESTAT-Mad [=2009 -TMI - 32433 - CESTAT, CHENNAI], the Tribunal has held that simultaneous availment of cred....