TaxTMI 
TaxTMI 
2016 (11) TMI 629
X X X X Extracts X X X X
X X X X Extracts X X X X
....nufacturing goods affixed with their own brand name and also with the brand name of other persons. They are also availing Cenvat Credit facility. From the scrutiny of ER-3 returns of the appellant it was observed that during the period 01.10.2005 to 30.09.2006 they have availed the exemption upto Rs. 100 Lakhs under Notification No. 8/2003 dt.01.03.2003 on the goods affixed with their own brand and simultaneously cleared goods affixed with the brand name of the other persons on payment of duty from the beginning of the financial year availing and utilizing cenvat credit on the clearances of these goods affixed with the brand name of other persons. It appeared that by doing so the appellant had violated the condition laid down in Para 2(j) a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ssue came up before the the Hon'ble Apex Court in the case of Nebulae Health Care Ltd.(supra) wherein the Hon'ble Apex Court has observed 16. The question posed in these appeals, however, is different where the assessees have not claimed any Cenvat/Modvat credit in respect of inputs used in the manufacture of their own products. This Cenvat credit is availed by them in respect of goods manufactured for third parties on job work basis for which the assessees had admittedly paid the excise duty. In such circumstances, whether such an assessee loses the benefit of exemption notification even in respect of goods for home consumption? Answer to this question is not available in sub-clauses (i) and (ii) of clause (a) of para 1. For this,....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the factory of production of the specified goods; (d) clearances of strips of plastics used within the factory of production for weaving of fabrics or for manufacture of sacks or bags made of polymers of ethylene or propylene. Para 7 The exemption contained in this notification shall not apply to the specified goods where a manufacturer affixes the specified goods with a brand name or trade name (registered or not) of another person who is not eligible for the grant of exemption under this notification. Para 4 The exemption contained in this notification shall not apply to the specified goods bearing a brand name or trade name, whether registered or not, of another person, except in the following cases ; (a) where such specified good....
X X X X Extracts X X X X
X X X X Extracts X X X X
....di and Village Industries Commission; or (ii) a State Khadi and Village Industry Board; or (iii) the National Small Industries Corporation; or (iv) a State Small Industries Development Corporation; or (v) a State Small Industries Corporation. Explanation IV For the purposes of this notification, where the specified goods manufactured by a manufacturer, are affixed with a brand name or Explanation B to para 5 For the purposes of this notification, where the specified goods manufactured by a manufacturer bear a brand name or trade name, whether registered or not, of trade name (registered or not) of another manufacturer or trader, such specified goods shall not, merely by reason of that fact, be to have been manufactured by such othe....
X X X X Extracts X X X X
X X X X Extracts X X X X
....f third parties are concerned, they are kept outside the scheme inasmuch as: (a) they are not to be 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 with....