2024-VIL-408-CESTAT-AHM-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Benefit of SSI exemption notification - Revenue allege that appellants though manufactured and cleared excisable goods jointly, showing clearances independent of each other to remain within the prescribed SSI exemption limit by claiming benefit of Notification No. 8/2003-CE dated 01.03.2003 – HELD - all the units have their own separate and independent existence - Appellants also produced separate profit & loss accounts, balance sheets, Audit reports, VAT return filed by them, sample bank account statements, purchase accounts and sales accounts - if M/s. Precision Industries is a dummy unit and all goods cleared under invoices of M/s. Precision Industries are not manufactured by it, then, sale proceeds of clearances should flow to M/s. Precision Equipment Co. However, there is no any financial flow back of funds, department have not even produced single evidence of any such financial flow back of funds from one firm to other firms and also vice versa - various government departments granted separate registrations to appellants after ascertaining their correctness that the units are separate. In that circumstance, it cannot be said that the appellants are one unit merely on the basis of certain statements of buyers and raw material supplier - Merely on the ground that order is placed in unit ‘A’ and goods have been supplied by Unit ‘B’, it cannot be said that both units are same. Further, as all the units are having separate registrations with various departments, in that circumstance, it cannot be held that all the units are one and the same and their clearances can be clubbed - maintenance of books of accounts and returns of all the firms are separate, units have not only separate infrastructure, but also separate existence in the eye of law - the issue of clubbing the clearances is not sustainable in the absence of concrete and corroborative evidences - the impugned order is set aside and appeal is allowed
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