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2009 (1) TMI 185 - HC - Central ExciseDummy Units – Clubbing of value of clearances in case of SSI Units – Both units have their premises in the same block. The property tax, water charges and other charges relating to the entire premises occupied by both the appellants are paid by the one unit. 2% of the turnover of one unit is payable to another unit. The office staff is common for both the appellants and their salary is paid by one unit. Marketing Agent is common. Trade mark “Harnik” belongs to one unti but used by another unit without consideration. Both the units are being controlled by one family. Both the units having common office and production blocks – All the circumstances narrated above clearly establish that M/s. Harnik Food Industries were the real manufacturers and M/s. Harnik Nutrients Private Limited were only a dummy created for the purpose of availing the benefit of SSI Exemption – Held that clubbing of clearances is justified
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