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Central Excise - Highlights / Catch Notes

Home Highlights January 2016 Year 2016 This

SSI Exemption - Clubbing of clearances - Merely because common ...

Central Excise

January 5, 2016

SSI Exemption - Clubbing of clearances - Merely because 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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