Home Highlights May 2017 Year 2017 This

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

2. SSI unit - clubbing of clearance - value of Clearance of goods under brand name on payment of duty not to be clubbed for the purpose of SSI exemption.

3. 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...

4. SSI Exemption - clubbing of clearances - Two independent companies within same complex (factory premises) and common shareholders / directors / management - The...

5. SSI Exemption - Clubbing of clearance of 3 manufacturing units - clubbing of clearance of 2 Units can be ordered only if one unit is the principal unit while the other...

6. SSI exemption - dummy unit - clubbing of clearances - merely because they are doing business with each other's on commercial terms, cannot be held as dummy units - SSI...

7. SSI exemption - Clubbing of clearances - the appellant is a private limited company and the other two firms namely, M/s IEC and RSF are proprietorship concerns, its...

8. SSI Exemption - clubbing of turnover - manufacture of P&P medicines - the value of the clearances to Loan Licensees would not be includible for determining the...

9. SSI Exemption - clubbing of clearances - in the present case the clubbing is not on the basis of the common facility between both the units but because of the common...

10. SSI Exemption - clubbing of clearances - in absence of substantial evidences of manufacturing and clearances of the goods brought on record by revenue, it cannot be...

11. SSI Exemption - clubbing of clearances - dummy units - admittedly the notice does not stands issued to the other four units, whose clearances sought to be clubbed in the...

12. Assessment u/s 153A - benefit of exemption u/s 11 - Bogus purchases - even if the benefits of section 11 is denied than too there can be no income of the appellant trust...

13. SSI Exemption - Clubbing of the clearances of the excisable goods manufactured - same factory premises - the clearances effected during a financial year by all the three...

14. SSI Exemption - Whether branded goods should be clubbed with unbranded goods for the purpose ssi exemption - held no - AT

15. CENVAT Credit - capital goods - Rule 6(4) of CCR, provides that an assessee is entitled to take cenvat credit on capital goods even during the period, they were availing...