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Central Excise - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

SSI Exemption - clubbing of clearances - in absence of ...


Small Scale Industry Exemption Upheld: Lack of Evidence for Clubbing Clearances Leads to Unsustainable Demand.

August 10, 2019

Case Laws     Central Excise     AT

SSI Exemption - clubbing of clearances - in absence of substantial evidences of manufacturing and clearances of the goods brought on record by revenue, it cannot be assumed that since, the facility of manufacture at the premises of M/s JRSE, is inadequate, therefore, the goods must have been manufactured and cleared from the premises at Malad Unit of M/s PEEPL - demand clubbing the clearances is not sustainable

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