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2018 (3) TMI 174 - AT - Central ExciseSSI exemption - dummy units - clubbing of clearances - allegation is that M/s. SG is a dummy unit of M/s. SPP created on paper for the purpose of fragmentation of value of clearances of both the units so as to wrongly avail SSI exemption - Held that: - it can be seen that M/s. SG for all practical purposes was functioning as dummy unit of M/s. SPP so as to keep the clearances within the limit of SSI exemption - the value of clearances of the impugned goods cleared by M/s. SG during the relevant period has been rightly clubbed with the clearances of M/s. SPP and the demand raised is legal and proper - appeal dismissed - decided against appellant.
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