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2008 (8) TMI 41 - SC - Central ExciseSSI exemption – clubbing clearances - both the units had common Directors – since accounts of both the units are managed separately - they have separate capital, premises, machinery and labour and carrying out separate operations – clearances cannot be clubbed – held that packing charges could not be included in the A.V. as the material for the same had been supplied by the buyers to the assessee free of cost – revenue appeal dismissed – tribunal’s finding is justified
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