2017 (4) TMI 745

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed in the manufacture of excisable goods and availed benefit of SSI exemption notification No. 8/2003 CE dated 01.03.2003. They were also manufacturing and clearing the goods affixing the brand name of others, on which they had paid appropriate duty after availing CENVAT Credit on the inputs. Alleging that they were not entitled to CENVAT credit on the inputs used in the manufacture of Branded goods, demand notice was issued for recovery of the said credit with interest and penalty. On adjudication, the demand was confirmed with interest and penalty of equal amount imposed. On appeal, Ld. Commissioner (Appeals) upheld the order of the adjudicating authority. Hence, the present appeal. 3. Ld. Advocate Shri P. V. Sheth for the appellant su....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....purposes of determining aggregate value of clearances for home consumption, are 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....