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2017 (5) TMI 691 - CESTAT MUMBAISSI exemption - dummy unit - clubbing of clearances - benefit of N/N. 9/2001-CE dated 01.03.2001 - The department’s case is that the value of SCF should be included in the aggregate value of the appellants on the ground that there is common premises, common staff, common directors - Held that: - SCF is a partnership firm and the respondents are a private limited company. At the first instance, as per the legal statute of both the units, partnership cannot be a related person of a private limited company - As regards the transaction of the funds between both the units, since they are doing business with each other as the respondent is getting the job work done from SCF the transaction is clearly commercial transaction. Therefore, SCF cannot be treated as a dummy unit of the respondent - SSI exemption allowed - appeal allowed - decided in favor of appellant.
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