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No SSI exemption on manufacture of branded goods on Job Work: SC
Case Law Details
- Case Name
- Commissioner of Central Excise, Chennai Vs M/S.Nebulae Health Care Ltd. (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
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CA Urvashi Porwal
Brief of the Case
In the case of COMMISSIONER OF CENTRAL EXCISE, CHENNAI VERSUS M/S. NEBULAE HEALTH CARE LTD., the Hon’ble Supreme Court held that excise duty is paid by the manufacturer on branded goods manufactured, the brand name whereof belongs to another person, on job work basis, the SSI Unit would be entitled to CENVAT/MODVAT credit on the inputs which were used for manufacture of such goods 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 provisi...
Headline is misleading. Manufacturer can use SSI exemption for manufacturing its own goods under its own brand name. But for job work and others brands must use cenvat and modvat credit.