Separate Registrations Protect SSI Units from Clearance Clubbing for Tax Exemption Under Central Excise Rules.

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....SSI Exemption - clubbing of clearances of related persons - when the units have separate registration with the Central Excise Department/Income-Tax Authorites, permission to do job work on behalf of other undertaking, factors like one supervisor working for both the units and one unit have certain financial dealings for the other unit cannot be a basis for clubbing of clearances of two units - AT....