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Central Excise - Highlights / Catch Notes

Home Highlights July 2020 Year 2020 This

SSI Exemption - clubbing of clearances - Two independent ...


Clearances of Two Companies with Common Management Not Clubbed for SSI Exemption in Central Excise Case.

July 14, 2020

Case Laws     Central Excise     AT

SSI Exemption - clubbing of clearances - Two independent companies within same complex (factory premises) and common shareholders / directors / management - The clearance of the appellant unit and M/s. NAPL cannot be clubbed. If the clearances of the appellant are to be clubbed with M/s.NAPL then the duty is required to be demanded from M/s.NAPL, which is not the case here

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