2008 (9) TMI 929 - SCH - Central Excise

SFP is just an extension of BCI and two units were being run as one unit only and the goods actually manufactured in BCI were being cleared through SFP without payment of duty, claiming SSI exemption - the decision in the case of BOX & CARTON INDIA PVT. LTD. Versus COMMISSIONER OF C. EX., DELHI-IV 2008 (4) TMI 109 - CESTAT NEW DELHI , contested, where it was held that clubbing of clearances of BCI and SFP for the purpose of determining the aggregate value of clearances, is justified - Held that - the decision in the above case upheld - appeal dismissed.