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2004 (11) TMI 352 - AT - Central ExciseExtract: .......es. Two units may be related and yet each can enjoy SSI exemption and the fact of being related is not a bar to availing of SSI exemption provided all conditions of the relevant notifications are satisfied. In the light of the Supreme Court ruling, and our findings, the OIO cannot be sustained. In the circumstances of the case, we allow the appeal.
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