DMGP and DDIL, separate legal entities, each qualify independently for Small Scale Industries exemption.

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....SSI exemption - interconnected units - The constitution of the two firms are different. DMGP is a Private Limited Company whereas DDIL is a Limited Company and hence they have separate legal existence and separate registrations not only for Central Excise but also for Sales Tax and other government departments - each one will be eligible for the benefit of SSI exemption - AT....