2025-VIL-590-CESTAT-MUM-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Small Scale Industrial Unit (SSI Unit) Exemption, Clubbing of Clearance of Holding Company - Appellants availed the benefit of Notification No. 9/2000-C.E., dated 01.03.2000 in respect of the clearances of the final products made by them as a SSI Unit – Denial of benefit of the exemption notification on the ground that M/s. Parle Products Pvt. Ltd., the holding company, holds almost 80% of the share capital in the appellants' company - Whether the clearance value of the holding company can be clubbed with the clearance value of the appellants for the purpose of denying the benefit of SSI exemption provided under Notification dated 01.03.2000 – HELD - The concept of 'interconnected undertaking', 'holding and subsidiary' etc. had not been dealt with by the Central Government in the Notification dated 01.03.2000. Since the appellants are recognized as an independent manufacturer of excisable goods, which are distinctively different from the final products of M/s. Parle Products and the jurisdictional authorities have issued the Central Excise Registration certificate in their behalf, the clearance value of the holding company cannot be clubbed with the clearance value of the appellants for the purpose of denying the benefit of SSI exemption provided under the Notification dated 01.03.2000 - the mere fact of holding shares would not make the other company a unit of the other when both of them existed as independent entities - the impugned order is set aside and the appeal is allowed
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