TaxTMI 
TaxTMI 
TaxTMI 
2017 (7) TMI 553
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....the value of clearances of goods manufactured with the brand name of another, in the aggregate value of clearances to enable him to avail the SSI benefit of the notification. 2. Brief facts of the case are that: a) The appellants are manufacturers of Biscuits falling under subheading 1905 of Central Excise Tariff Act, 1985. They manufacture biscuits under their own brand name, namely, sixer , S. mary, R.Milk etc., and cleared them without payment of duty. They also manufactured and cleared biscuits with brand name of M/s. Britania Industries Ltd., on payment of central excise duty. They availed the SSI benefit in terms of notification No. 8/2000-CE and No. 8/2003-CE for their own branded goods. b) These Notifications (8/2000 and 8/2003-C....
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.... the clearances of the goods manufactured for Britania was not included. However, the assessee had not filed any declaration as per para-2 of the notification stating that they are not opting for the rural area exemption benefit. e) The department entertained the view that as the goods are specified in the notification the appellants will be covered by the rural area exemption and therefore the value of the clearances of the goods bearing the brand name of another (Brittania) has to be included in order to determine the aggregate value of clearances during the preceding financial year. That the value of the clearances of the brand Brittania if included the aggregate value exceeds Rs. 4 crore and therefore the appellants are not eligible fo....
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.... was made by the officer by allowing depreciation allowance, the Hon'ble Apex Court held that such allowances cannot be pressed upon the assessee when not claimed. That a privilege cannot be made to be a disadvantage and the option cannot be an obligation. It was thus contented by him that when the assessee has not opted to avail the rural area benefit by paying Central Excise on duty and the goods cleared with the brand name of another, the aggregate value has to be determined without taking into account the value of clearances made with the brand name of another. 4. Against this, the Ld. AR Shri S. Govindarajan, AC and Shri B. Balamurugan, AC, adverted to the Notifications No. 8/2000 & 8/2003 applicable to these appeals and submitted tha....
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....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 clearances at the normal rate of duty. Such option shall not be withdrawn during the remaining part of the financial year. 3. For the purposes of determining the aggregate value of clearances for home consumption, the following clearances shall not be taken into account, namely : - (a) clearances bearing the brand name or trade name of another person, which are ineligible for the grant of this exemption in terms of paragraph 4; (b) clearances of the specified goods which are used as inputs for further manufacture of any specified goods within the factory of production of the specified goods; (c....
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....ot be withdrawn during the remaining part of the financial year. The notification has to be opted for in its entirety and the appellant cannot choose to withdraw this option. There is no option given in any other portions of the notification, including para-4 for extending the option not to avail part of the notification No. 8/2000 and 8/2003. Hence, this leads to the obvious conclusion that Notification No. 8/2003 has to be followed fully with for all the goods cleared by the appellant as per the conditions stated therein, or not at all. Appellant herein has chosen to pay duty on the goods cleared with the brand name of another and opted to avail SSI exemption for the goods cleared in his own brand name which is not permissible under this ....