2017 (1) TMI 1279

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....wn goods and the goods with the brand name of others. The appellant was availing cenvat credit on inputs used in manufacturing of branded goods for others and cleared the same on payment of duty but with respect of their own manufactured goods, the appellant was availing benefit of Notification No 8/2003-CE dated 01.03.2003. 3. On scrutiny of records during for the period 2005-2006 and 2006-2007, it was observed that as the appellant is manufacturing branded goods for others and availing cenvat credit on inputs, therefore, the appellant is not entitled for benefit of Notification No. 8/2003. In these set of facts, the exemption of Notification No. 8/2003 was sought to be denied. Consequently, the impugned order has been passed by demanding....

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....ted 01.03.2003 and as per para 2 of the said notification. The exemption contained in said notification shall apply subject to the following conditions, namely: (i) a manufacture has the option not to avail the exemption contained in this notification and instead pay the normal rate of duty on the goods cleared by him. Such option shall be exercised before effecting his first clearance at the normal rate of duty. Such option shall not be withdrawn during the remaining part of the financial year. (ii) the manufacture shall not avail the credit of duty on inputs under sub-rule (3) of Rule 11 of the Cenvat Credit Rules, 2002 (hereinafter referred to as the said Rules), paid on inputs used in the manufacture of the specified goods cleared f....

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....fication would not apply to the specified goods bearing a brand name or trade name, whether registered or not, of another person. The said para 4 reads as under: "4 The exemption contained in this notification shall not apply to the specified goods, bearing a brand name or trade name (registered or not) of another person: Provided that nothing contained in this paragraph shall be applicable to the specified goods which were component parts of any machinery or equipment or appliances and cleared from a factory for use a original equipment in the manufacture of the said machinery or equipment or appliances, and- (i) In a case where the clearance of such specified goods are within the first clearance upto an aggregate value not exceeding....

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....of any specified goods, bearing a brand name or trade name (registered or not) of another person, which are not eligible for grant of exemption in terms of provisions of paragraph 4 of this notification, shall not be taken into account. Explanation IX. Brand Name or Trade Name shall mean a brand name or trade name, whether registered or not, that is to say a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such any indication of the identity of that person. Explanation X. For the purpose of this Notification, where the specified goods manufactured by a man....