2016 (1) TMI 845

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....ce of the packing materials to the units which have exported the ultimate goods using the packing materials manufactured by it and such clearance of packing materials was claimed to be deemed Export and deductible from computation of total clearance. (ii) The appellant had manufactured packing materials as well as printed leaflet containing the name of the user thereof. Such printed materials were branded goods. (iii) The appellant being a manufacturer of packing materials manufactured by its Unit I which is dutiable goods and other printing materials printed by its Unit  II, both were different units and Unit I was registered with Central Excise Authority for which clearances of each such unit is to be computed separately for excl....

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.... above. Therefore if the turnover of deemed export and also the turnover of non-dutiable goods is excluded, appellant is still entitled to the SSI exemption with the CENVAT credit allowance. 2.5 The appellant manufactured branded printed materials which needs to be excluded while computing SSI exemption limit. 2.6 Appellant further pleads that extended period is not invokable and if a re-computation of exemption limit is made considering aforesaid facts as well as the decision of the Tribunal in Vadapalani press case, the appellant may not have further dispute since the issues as stated above can be settled at the grass root level. 3. Revenue on the other hand says that the appellant being aware of its liability, extended period of limit....

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....rievance that if at all dutiliabity arises by aggregation of different clearances, CENVAT credit of duty/tax paid on inputs and input services used in manufacture of dutiable goods should be allowed, deserves consideration. 8. The leaflets manufactured by the appellant are not branded goods since that was not traded as such for purchase by general public. Such fundamental test negates stand of the appellant that it manufactured branded goods. Accordingly, turnover therefrom shall enter into aggregation process to compute the limit prescribed by the Notification stated above. 9. As both the parties were in dispute as to determination of liability under the mandate of the notification, in question, there shall be no penalty on the appellant....