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Central Excise - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

SSI Exemption - dummy unit or not - Merely because a common ...


Small Scale Industries Exemption: Shared Resources Don't Automatically Classify Units as Single Entity for Tax Purposes.

December 18, 2015

Case Laws     Central Excise     AT

SSI Exemption - dummy unit or not - Merely because a common electricity connection was used by both the units by itself will not make it a dummy of one another. Similarly, a common accountant or a common store room for raw-materials cannot be held to be a reason for clubbing the clearances of both the units - AT

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