TaxTMI 
TaxTMI 
2017 (1) TMI 1279
X X X X Extracts X X X X
X X X X Extracts X X X X
....manufacturing two types of goods i.e. their own 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, ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....85 are goods specified under Notification No. 8/2003-CE dated 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 Such option shall not be withdrawn during the remaining part of the financial year.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),....
X X X X Extracts X X X X
X X X X Extracts X X X X
....raph 4 of this Notification, it was stated that the exemption contained in the said Notification 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 whe....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ns as well: Explanation III. For the purpose of computing the aggregate value of clearances under paragraph 1, 2 and 3, the clearances 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 suc....