Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights January 2012 Year 2012 This

SSI exemption - There is no question of extending separate SSI ...

Central Excise

January 12, 2012

SSI exemption - There is no question of extending separate SSI exemption limit to each partner of a firm or to different firms being run by the same person especially in a situation where goods are manufactured by one firm and sold in the name of different firms..... - AT

View Source

 


 

You may also like:

  1. SSI exemption - interconnected units - The constitution of the two firms are different. DMGP is a Private Limited Company whereas DDIL is a Limited Company and hence...

  2. SSI Exemption - value of clearances - clubbing of clearances - The tribunal found the appellants engaged in the manufacture and sale of excisable goods without Central...

  3. SSI Exemption - Deemed export - Value based exemption - Value of "Deemed Exports" is to be included in the calculation of aggregate value of clearances for extending the...

  4. SSI Exemption - Brand Name - extended period of limitation - when divergent views are expression difference decisions, the extended period of limitation cannot be invoked - AT

  5. SSI exemption - clubbing of clearances - Merely because the partner of two units happen to be the same, by itself, is not sufficient to establish that one unit is dummy...

  6. SSI exemption - turnover exceeding threshold limit - the clearances bearing the brand name or trade name of another person shall be excluded from the turnover - AT

  7. SSI Exemption – there were different views during the period prior to that date - Prima facie extended period could not have been invoked - AT

  8. No SSI exemption under C. Excise when companies in question were intertwined in their operation and management

  9. SSI Exemption - clubbing of clearances of four units - dummy unit created for the purpose of claiming benefit of SSI exemption - The Tribunal found that each unit had...

  10. SSI Exemption - manufacture of branded goods - So long the assignment deed in favour of the appellant remains valid, the appellant is entitled to SSI exemption.

 

Quick Updates:Latest Updates