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2013 (6) TMI 525 - AT - Central ExciseSSI Exemption - clubbing of turnover - interconnected undertakings as per Rule 2(g) MRTP Act - related companies as per Section 40A(2)(B) of Income Tax Act, 1961 - notification No. 8/2003-C.E., dated 1-3-2003 - Held that:- Tribunal in a number of decisions, namely, Kiran Biscuits & Foods Ltd.[2004 (11) TMI 352 - CESTAT, BANGALORE], Poly Printers [2001 (11) TMI 109 - CEGAT, NEW DELHI], Universal Industries [2005 (7) TMI 388 - CESTAT, MUMBAI], had, time and again, held that private companies and partnership firms are independent entities and merely because they have mutual interest in the business of each other, their turnover cannot be clubbed for determining their eligibility to small scale exemption. In other words, the criteria adopted in Section 4 of the Act for determining interconnected undertaking cannot be applied for determination of the fact as who is the manufacturer. - applicants herein have made out a strong prima facie case in their favour on merits. - stay granted.
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