2018 (3) TMI 392

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.... and also other branded goods 'KRMC'. The appellant were availing benefit of SSI exemption under Notification No.8/2003-CE dt 1.3.2003 on the value of clearances made by them under their own brand name but were paying duty on the clearances made by them under the brand name of 'KRMC'. They were issued Show Cause Notice demanding duty on their own branded goods on the ground that the benefit under the SSI exemption notification is not available to them as they have availed cenvat credit on the inputs. The adjudicating authority held that as the Appellant has paid duty on other branded goods which is beyond the purview of SSI exemption notification (supra), hence they are eligible to avail credit on inputs used for the production of the other....

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....sed in manufacture of other brand dutiable goods and on which duty was paid, which is accepted fact. Thus when the records were separately maintained, the co-relation between the inputs and the final product was clearly visible, exemption should not have been denied. He relied upon the Circular No.59/88-CE.8 dtd 27.10.88 wherein the Board has permitted to maintain separate record in the case where the assessee has cleared the goods under SSI exemption and also avail modvat credit on inputs used for the manufacture of export goods. He submits that the Ld. Commissioner (Appeals) has relied upon the decision of M/s Ramesh Food Products - 2004 (174) ELT 310 (SC) which was in the context of Notification No.175/86, whereas in the present case the....