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2017 (3) TMI 1592 - AT - Central ExciseSSI exemption - clubbing of clearances - failure to comply with stipulated pre-requisite - Held that: - On a perusal of the impugned order it is seen that there is a finding that the two units are independent and separately eligible for the said exemption. This finding has not been controverted in the grounds of appeal of Revenue which has merely relied upon the absence of declaration to deny the exemption. Declaration is merely an intimation of eligibility for the exemption. In the instant case, that is not in doubt and to deny the benefit of the exemption would be a denial of the substantive intent of the legislature on technical grounds - appeal dismissed - decided against Revenue.
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