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Central Excise - Highlights / Catch Notes

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SSI Exemption - Clubbing of clearance of 3 manufacturing units - ...


SSI Exemption: Clubbing Allowed Only if One Unit is Principal and Other is Dummy for Excise Purposes.

June 10, 2016

Case Laws     Central Excise     AT

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 is a dummy one, which had been floated with a view to camouflage clearance of the principal unit - AT

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