https://www.taxtmi.com/caselaws?id=758670 CESTAT Bangalore set aside the denial of SSI exemption under N/N. 08/2003-CE for sealing machine manufacturer. Revenue alleged that Decentralized Mother Units (DMUs) were dummy units controlled by appellant to claim SSI exemption benefits, and that appellant was the actual manufacturer since final processes occurred at their premises. CESTAT found DMUs had independent existence based on commercial negotiations and separate operations. The sealing machines received by appellant from DMUs were complete products, with subsequent branding and packing not constituting manufacturing. Revenue failed to establish that DMUs were dummy units or that appellant should be denied SSI exemption benefits. Appeals allowed, confiscation and penalties set aside. en-us Fri, 23 Aug 2024 00:00:00 +0530 Mon, 16 Sep 2024 18:50:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758670 CESTAT Bangalore set aside the denial of SSI exemption under N/N. 08/2003-CE for sealing machine manufacturer. Revenue alleged that Decentralized Mother Units (DMUs) were dummy units controlled by appellant to claim SSI exemption benefits, and that appellant was the actual manufacturer since final processes occurred at their premises. CESTAT found DMUs had independent existence based on commercial negotiations and separate operations. The sealing machines received by appellant from DMUs were complete products, with subsequent branding and packing not constituting manufacturing. Revenue failed to establish that DMUs were dummy units or that appellant should be denied SSI exemption benefits. Appeals allowed, confiscation and penalties set aside. Case-Laws Central Excise Fri, 23 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758670