2017 (5) TMI 691

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.... the respondents are engaged in the manufacture of motor vehicle parts falling under 8708 of the Central Excise Tariff Act, 1985. In the premises of the appellants there is another partnership firm M/s. Super Craft Foundry(SCF) which are engaged in the manufacture of CI casting and machined casting and clearing the same on payment of full central excise duty, as the value of the home consumption e....

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.... adjudicating authority confirmed the demand. Being aggrieved by the Order-in-Original the appellants filed appeal before the Commissioner (Appeals) who allowed the appeal by setting aside the Order-in-Original. Therefore the revenue is before me. 2. Shri M.R. Melvin, Ld. Supdt. (AR) appearing on behalf of the revenue submits that there are sufficient reasons that there is mutual interest between....

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....of SCF can be clubbed with respondent and consequently, the respondent is ineligible for SSI exemption. I have observed that SCF is a partnership firm and the respondents are a private limited company. At the first instance, as per the legal statute of both the units, partnership cannot be a related person of a private limited company. As regards the transaction of the funds between both the units....