Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

SSI Exemption - Clubbing of turnover of exempted units situated ...


Court Rules Turnover of Exempted Units in Baddi Can't Be Clubbed Under SSI Exemption; No Ambiguity Found in Notification.

November 6, 2015

Case Laws     Central Excise     AT

SSI Exemption - Clubbing of turnover of exempted units situated in Baddi, Himachal Pradesh - we cannot go into the intentions of the legislature, unless there is ambiguity or lack of clarity in the notification. - Notification No.49/2003 and No.50/2003 have not been mentioned in paragraph 4 of the notification. 8/2003 - Benefit of exemption cannot be denied - AT

View Source

 


 

You may also like:

  1. 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...

  2. 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...

  3. Transfer of CENVAT Credit - closure of Delhi unit & merger with its Baddi unit - Rule 10 of CCR - prima-facie with respect to claim of the appellant or request for...

  4. SSI exemption - Clubbing of turnover - assessee having two units - issuance to SCN to both the units does not amount to double jeopardy - AT

  5. 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.

  6. SSI Exemption - clubbing of clearances of two units - dummy units - Use of trade name of other company - In fact, there is no specific allegation that TLGW is a dummy...

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

  8. SSI Exemption - clubbing of turnover of dummy units - non-issue of notice/non-participation of the other units whose turnover was added to turnover of main appellant,...

  9. The appellant (M/s. Sepack) engaged in trading sealing machines manufactured by various independent Decentralized Mother Units (DMUs) during the relevant period. DMUs...

  10. SSI Exemption - clubbing of clearances of related persons - when the units have separate registration with the Central Excise Department/Income-Tax Authorites,...

  11. 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...

  12. SSI Exemption - independent units or not - clubbing of clearances - four units have been created on paper without having proper manufacturing facilities - The facts and...

  13. SSI exemption - clubbing of clearances - Merely because the partner of two units happen to be the same, by itself, is not sufficient to establish that one unit is dummy...

  14. SSI Exemption - clubbing of turnover - Family members have several SSI units - common directors in private limited company and common partners in firm - The demand for...

  15. The High Court addressed the issue of linking services provided by a company to its separate registered units for taxation purposes under CENVAT Credit Rules. The court...

 

Quick Updates:Latest Updates