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.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....inance Department of Revenue Central Board of Excise and Customs New Delhi, 19th 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 is paid by a manufacturer who has opted to avail exemption on paymen....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ds 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 credit for inputs used in the manufacture of branded products and of full exemption for other products is per....