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2017 (11) TMI 143 - AT - Central ExciseSSI exemption - Clubbing of clearances - dummy units - the Managing Director of the main appellant is functioning as proprietary concern involved in similar activity and as such the SSI exemption claimed by the main appellant was sought to be denied by combining the turnover of all the three units - Held that: - there is no discussion or finding regarding overreaching financial control, flow back of benefits among the three units. The location of units in the same premises by itself shall not make any of the unit as a dummy unit. Corroborate evidences are required to establish such unit's existence as dummy - Admittedly, all the three units are duly registered with District Authorities, Income Tax and Sales Tax Authorities. To establish a unit dummy or only existing in paper, sufficient corroborate evidences are to be produced which will mainly relate to financial control, functional independence and manufacture of items which are same and various other facts - In the present case, the evidences available are not leading to such conclusion. Demand set aside - appeal allowed - decided in favor of appellant.
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