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2018 (2) TMI 11 - AT - Central ExciseSSI exemption - clubbing of clearances - dummy units - Held that: - In the present case, the factory premises is found to be common where goods have been manufactured and cleared under the invoices of M/s Electro Industrial Sales Corporation, as well as M/s Numinous Supplies Pvt. Ltd. separately. Even though both the firms have been shown to have separate existence, since the goods have been manufactured from single common factory premises, the values of clearances of both the firms are required to be clubbed in terms of the above provision of the Notification - appeal dismissed - decided against appellant.
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