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Central Excise - Highlights / Catch Notes

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SSI Exemption - independent units or not - clubbing of ...


Court Rules on SSI Exemption: Four Units Must Club Activities for Tax Purposes Due to Lack of Independent Operation.

June 6, 2023

Case Laws     Central Excise     AT

SSI Exemption - independent units or not - clubbing of clearances - four units have been created on paper without having proper manufacturing facilities - The facts and circumstances have warranted to examine the reality of these units; and after going behind the mask of these entities, it has been revealed that activities of these units i.e. manufacture, clearance, etc. has to be clubbed together. - AT

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