2016 (9) TMI 483

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....ation was conducted on the factory premises of the appellant and on scrutiny of records, it was observed that during the period of 2005-2006, the appellant has availed the exemption under Notification No. 8/2003-CE dated 01.03.2003 on the goods affixed with their own brand name and simultaneously cleared goods affixed with the brand name of other person on payment of duty and by availing cenvat credit on input used in manufacturing of the said goods affixed with brand name of other person from the beginning of the financial year. The appellant also cleared goods for export by availing cenvat credit of inputs used in manufactured of export goods. The allegation of the revenue is that as the goods manufactured by the appellant are following u....

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.... by the appellant b issuing show cause notice which was adjudicated and demand of duty was confirmed along with interest and penalties also imposed. Aggrieved from the said order, the appellant is before us. 4. The Ld. Counsel for the appellant submits that the identical issue came up before the Hon'ble Apex Court in the case of Nebulae Health Care Ltd. reported in 2015(325) ELT 431 (SC) wherein the Hon'ble Apex Court has examined the issue and allowed the exemption under Notification No. 8/2003-CE dated 01.03.2003, therefore, the impugned order be set aside. 5. On the other hand, the Ld.AR supported the impugned order. 6. Heard the parties and considered the submissions. 7. We have gone through the decision of this Hon'ble Apex Court i....

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.... included for the purposes of determining the aggregate value of the clearances for home consumption; and (b) such products bearing brand names or trade names of third parties, even if manufactured by the SSI Unit, are not eligible for any exemption and excise duty thereupon has to be paid. Once we understand the scheme of the Notifications in the aforesaid perspective, which according to us is the only manner in which it has to be understood, it becomes apparent that so far as manufacture of branded goods of third party on job work basis by the SSI Unit is concerned, they are to be dealt with differently in the sense that they do not come within the ambit of exemption on which normally excise duty, as per the provisions of the Act, is paya....