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2008 (4) TMI 109 - AT - Central ExciseSFP is just an extension of BCI and two units were being run as one unit only and the goods actually manufactured in BCI were being cleared through SFP without payment of duty, claiming SSI exemption - clubbing of clearances of BCI and SFP for the purpose of determining the aggregate value of clearances, is justified – demand is justified – since there is no proof of procurement of raw material by BCI or export sales by SFP, claim for reduction of demand is not allowed
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