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Central Excise - Highlights / Catch Notes

Home Highlights October 2012 Year 2012 This

SSI exemption - mere fact of management, control or grant of ...


Clarification on SSI Exemption: Management or Interest-Free Loans Alone Don't Make a Unit Dummy Under Central Excise Laws.

October 17, 2012

Case Laws     Central Excise     AT

SSI exemption - mere fact of management, control or grant of interest free loan is not sufficient to hold the units as a dummy unit in the absence of any money flow back and/or profit sharing and total control on another unit - AT

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