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Central Excise - Highlights / Catch Notes

Home Highlights May 2017 Year 2017 This

SSI exemption - clubbing of clearances - dummy units - having ...


Court Denies SSI Exemption: Three Units Classified as Interconnected Due to Shared Resources and Operations u/r Violation.

May 23, 2017

Case Laws     Central Excise     AT

SSI exemption - clubbing of clearances - dummy units - having common use of machinery between the three units, having common marketing arrangements and free flow of finance between three units, cumulatively establishes the appellants inter-relationship and interdependence with each other. - AT

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