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Central Excise - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

SSI Exemption - two units owned by Husband and wife respectively ...


Husband and Wife's Separate Manufacturing Units Qualify for SSI Exemption; Must Operate Independently for Tax Purposes.

September 7, 2013

Case Laws     Central Excise     AT

SSI Exemption - two units owned by Husband and wife respectively - If both the units are complete by itself, capable of manufacturing the goods without any help from the other unit, it has to be held that both the units are independent units - No clubbing - AT

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