SSI Exemption - independent units or not - clubbing of clearances - four units have been created on...

The case involves the examination of four units claiming Small Scale Industry (SSI) exemption under Central Excise laws. These units were allegedly created on paper without adequate manufacturing facilities. Upon investigation, it was determined that the activities of these units, such as manufacturing and clearance, should be combined or "clubbed" for tax purposes, as they do not operate independently. This decision impacts their eligibility for SSI exemption. .....

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