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Central Excise - Highlights / Catch Notes

Home Highlights April 2015 Year 2015 This

SSI exemption - Clubbing of the clearance - Exercise of common ...


Common Control Not Enough for Clubbing Clearances under SSI Exemption; No Financial Flow Found Between Units.

April 7, 2015

Case Laws     Central Excise     AT

SSI exemption - Clubbing of the clearance - Exercise of common managerial control was not sufficient to make out the others as dummy units - there is no evidence of financial flow back with the other units - no clubbing - AT

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