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2018 (8) TMI 409 - AT - Central ExciseSSI Exemption - clubbing of clearances - whether two units Prakash Ispat Udyog Pvt. Ltd. which is a private limited company and M/s Sarawati Steels a partnership firm are dummy of each other and their value of clearances are required to be clubbed for the purposes of small scale exemption N/N. 08/03-CE dated 01/03/2003? Held that:- There is no allegation much less any evidence on record to show that the clearance of one unit was being done under the guise of the name of the other unit. Admittedly family members can float separate units for the manufacture of their various products and as long as they are independent and self-sufficient units, their clearances cannot be clubbed, inasmuch as small scale exemption Notification is independently available to each and every unit. Only in case where either of the two units are not fully equipped to manufacture the final product independently or there is financially intertwining between the two units, it has to be held that the two units are actually one and the same and the clearances are being bifurcated in the name of the two units - Appeal dismissed - decided against Revenue.
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