SSI Exemption Upheld: No Financial Flowback or Mutual Interest; Units Can't Be Combined for Central Excise Taxation.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....SSI Exemption - dummy units - There is no financial flow back and there is no mutuality of interest between the units. Therefore, all the four units cannot be clubbed together - AT....