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Central Excise - Highlights / Catch Notes

Home Highlights December 2014 Year 2014 This

SSI exemption - flow of funds - mutuality of interest - common ...


SSI Exemption Granted Due to Lack of Evidence on Shared Control and Fund Transfers Among Units with Common Interests.

December 30, 2014

Case Laws     Central Excise     AT

SSI exemption - flow of funds - mutuality of interest - common partner, common premises, common purchase of raw materials, exchange of raw material from one unit to another, common managerial control, transfer of fund from unit to another - revenue failed to prove the allegations - exemption allowed - AT

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