TaxTMI 
TaxTMI 
2023 (5) TMI 434
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....ded goods 'Victor' Paints manufactured by the Assessee and cleared by it as well as goods of 'Berger' Paints processed by it as job worker and cleared under the brand names of Berger against which duty had been paid and CENVAT Credit had been availed. 2. Facts of the case, in a nutshell, is that appellant is a manufacturer of Paints & Varnishes covered under Chapter-32 & 38 and it has valid Central Excise Registration to manufactures such goods. Appellant was availing SSI exemption under Notification No. 8/2003-CE dated 01.03.2003 and clearing its own branded products without payment of duty. Simultaneously, it had been manufacturing Berger Branded goods and had been clearing the same on payment of Excise duty in full as well as availing C....
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.... the case of Commissioner of Central Excise, Chennai Vs. Nebulae Health Care Ltd. reported in 2015 (325) ELT 431 (SC), for which the order passed by the Commissioner (Appeals) is unsustainable in law and facts. He further submitted that even for the subsequent period, basing on the decision of Nebulae Health Care Ltd. Vs. Commissioner of Customs, Chennai, cited supra learned Additional Commissioner had dropped the demand. He also placed his reliance to the proviso added by way of amendment introduced to Para 2 (iii) of the Notification No. 8/2003-CE to further support his stand with reference to the decision of this Tribunal passed in the case of Vaibhav Acqua Fresh Ltd. Vs. Commissioner of Central Excise, Mumbai-II reported in 2009 (242) E....
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....ird parties which are ineligible for grant of this exemption, for the 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 afore....
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.... as on those inputs also excise duty was paid. To put it otherwise, these 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." Basing on the same judgment findings of this Tribunal in M/s. Cologics Systems Pvt. Ltd. (date of order 02.12.2019) was that Assessee can avail SSI benefit for its own branded procucts and also CENVAT Credit on inputs used in the manufacture of branded goods of others cleared on payment of duty. Further, in the meanwhile Notification No. 8/2003-CE has undergone amendment w....