https://www.taxtmi.com/caselaws?id=53800 SSI exemption under Notification No. 175/86-CE is discussed as turning on the notification's own conditions, not on an alleged excess investment in plant and machinery where SSI registration remained uncancelled. The commentary states that separate private limited companies are distinct legal entities, so their clearances should not be clubbed merely because one acts as a job worker for the other. It also notes that scrap cleared under Rule 57F(2) is not to be added to aggregate clearances for SSI purposes, and that higher notional credit under Rule 57B cannot be denied on the assumption that a separately treated unit is ineligible for exemption. en-us Thu, 06 Jan 2005 00:00:00 +0530 Fri, 15 Oct 2010 12:29:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53800 SSI exemption under Notification No. 175/86-CE is discussed as turning on the notification's own conditions, not on an alleged excess investment in plant and machinery where SSI registration remained uncancelled. The commentary states that separate private limited companies are distinct legal entities, so their clearances should not be clubbed merely because one acts as a job worker for the other. It also notes that scrap cleared under Rule 57F(2) is not to be added to aggregate clearances for SSI purposes, and that higher notional credit under Rule 57B cannot be denied on the assumption that a separately treated unit is ineligible for exemption. Case-Laws Central Excise Thu, 06 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53800