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2009 (1) TMI 195 - AT - Central ExciseSSI units claiming SSI exemption – Clubbing of clearance – Inter-depended units - Hon’ble Supreme Court in the case of CCE v. Modi Alkalies & Chemicals Ltd. laid down that clubbing of clearances has to be done, when there is an interdependence. - “interdependence are pervasive financial control and management control - this has to be seen from the facts and circumstances of each case – Held that in this case before us that the revenue has not been able to prove that there was a pervasive financial or management control of all the units by one person. Mere financial accommodation in form of loans, would not by itself be construed as pervasive financial control exercised by one company over other. In any case, reasons given by the Adjudicating Authority after considering all the aspects and the records, like balance sheet and other evidence produced before him seems to be uncontraverted by the revenue, as they have not adduced any contrary evidence to these records which were produced before the Adjudicating Authority – Clubbing of clearance is not allowed.
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