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2017 (8) TMI 1521 - AT - Central ExciseSSI Exemption - dummy units - exemption denied on the ground that there was cash flow among the firms - Held that:- The private limited company was not engaged in the manufacturing of the same item but was engaged in only trading. So, its income cannot be clubbed with the appellant. Regarding the remaining two firms, it appears that their manufacturing premises were separate and separate bills were issued for goods. However, the office is in common building/premises. The cash flow was there among the firms without payment of any interest but the same was properly adjusted in the returns. All the firms have filed independent income tax assessments and as well as indirect taxes returns which were accepted by the Department - It may be mentioned that the Tribunal in the case of Alpha Toyo Ltd. v. CCE, New Delhi, [1994 (3) TMI 203 - CEGAT, NEW DELHI] observed that even though there is a common management control and common Directors and finance of the firm lies with the main unit, SSI exemption cannot be denied - SSI benefit cannot be denied on this ground. Appeal allowed - decided in favor of appellant.
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