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2018 (9) TMI 375 - AT - Central ExciseSSI Exemption - N/N. 08/2003-CE dated 01.03.2003 - dummy units or not? - Clubbing of clearances - crossing of threshold exemption limit - Held that:- The individual manufacturing appellants have independent identities since the revenue could not establish that their books of accounts are common, that their bank accounts are common, that their registration with Income Tax, Sales Tax are common and that there is common funding and that there is mutuality of interest and that there is financial flow back and that the units which were held to be dummy did not have any manufacturing facility - In the absence of any such evidence, it is held that the manufacturer units are independent units and therefore, their clearances could not be clubbed together. Denial of benefit of SSI Exemption to the manufacturer appellants is not sustainable - appeal allowed - decided in favor of appellant.
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