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Central Excise - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

SSI Exemption - clubbing of clearances of related persons - when ...

Case Laws     Central Excise

March 9, 2017

SSI Exemption - clubbing of clearances of related persons - when the units have separate registration with the Central Excise Department/Income-Tax Authorites, permission to do job work on behalf of other undertaking, factors like one supervisor working for both the units and one unit have certain financial dealings for the other unit cannot be a basis for clubbing of clearances of two units - AT

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