Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (9) TMI 271 - AT - Central ExciseSSI Exemption - Clubbing of clearances - dummy units - Held that:- It is apparent that all clearances of all manufacturers from one factory needs to be clubbed to arrive at the aggregate value of exemption available under Notification 08/2003. Similarly all clearances made by one manufacturer from more than one factory need to be clubbed to arrive at the aggregate value of clearances for the purpose of N/N. 08/2003-CE. The entire argument of Revenue is based on the fact that only one entity has factory/ machines and other two are creations on paper to avoid payment of tax. In these circumstances, recognition of separate existence by issue to SCN would have run counter to the allegation that they are dummy. Appeal dismissed - decided against appellant.
|