2018 (4) TMI 815

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....ts Shri Sangraj, DR, for the Respondent Per: B. Ravichandaran: The dispute in the present case is regarding the eligibility of the appellant for small scale exemption under notification No. 8/2003 - CE dated 1.3.2003. The appellant were earlier manufacturing Aluminium ingots using brand name 'Magnum' belonging to another person. They were discharging excise duty as branded goods are not eligi....

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.... and were outside the scope of SSI exemption, clearance value of such items are not to be included in the turn - over details of the appellants to determine the SSI exemption. He drew our attention to the provisions of notification No. 8/ 200 3 - CE, more specifically to para 2 (vii) read with para 3A (b). He also relied on the decision of Hon'ble Supreme Court in the case of CCE, Chennai vs. Nebu....

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....facture and clear branded alloy steel products from their earlier unit. The said turn - over was around Rs. 10.94 crores during the financial year 2006 - 2007. Revenue added this turn over to reckon the SSI eligibility of the appellant. We note that the provisions of para 2(vii) read with para 3(A)(b) of Notification No. 8/2003 is clear that clearance bearing brand name of another person are not t....