2017 (4) TMI 492

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....f P.P Medicines in their own brand and the also with the brand name of other persons. During the course of investigation, it was found that they have availed the exemption under Notification 8/2003-CE dated 01.03.2003 on the goods affixed with their own brand and simultaneously cleared goods affixed with the brand name of other persons by payment of duty and by availing cenvat credit on inputs used in manufacture of the said goods affixed with the brand of other persons from the beginning of the final year. It was alleged that the appellant had violated the condition laid down in para 2(i) and (iii) of the said Notification, therefore, the appellant is not entitled to avail cenvat credit and full exemption under Notification No.8/2003 dt. 0....

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.... These Notifications also make it clear that the exemption contained therein is not to be included. These Notifications also make it clear that the exemption contained therein is not to apply to the specified goods bearing a brand name or trade name, whether registered or not, of any person, except under certain circumstances specifically stipulated therein. The notifications also clarify that for the purpose of these Notifications, where the goods manufactured by a manufacturer bear brand name or trade name (whether registered or not) of any manufacturer of trade, they shall not be deemed to have been manufactured by such other manufacturer or trade. Reading of the aforesaid provisions in the Notifications unambiguously points out that for....

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....se branded goods manufactured by the SSI Units meant for third parties are regulated by the normal provisions of excise law and will have no bearing or relevance insofar as availing the benefit of those exemption notifications in respect of its own products manufactured by the SSI Units is concerned. And thereafter, the Hon'ble Apex court held that admittedly in respect of home production, the assessee has not availed the benefit of two options simultaneously as no cenvat credit is claimed in respect of those goods. 8. Admittedly, in this case also the goods cleared by the appellant for home consumption, as no availed cenvat credit, therefore, facts of this case are similar to the faces of the case of Nebulae Health Ca....