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2017 (4) TMI 373 - AT - Central ExciseSSI exemption - inter-related units - clubbing of clearances - whether the eight units are inter-related and whether the clearance needs to be clubbed for arriving at benefit of exemption under N/N. 175/86-C.E., dated 1-3-1986? - Held that: - there is no common control or financial flowback, or movement of finished goods between units, each unit is having independent manufacturing unit registered with the Excise Authority, accordingly the findings of adjudicating authority is correct - there is nothing on record to show that manufacturing activity was distributed amongst of the manufacturing units to create a facade for evasion of duty - appeal dismissed - decided against Revenue.
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