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SSI EXEMPTION

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22 October 2007 i am proprietor me a small unit and also partner of another small manufacturing unit. the activities of both units are different but they are functioning from the same premises and separately availing exemption upto rs 150 lakhs. the excise authorities say that the clearances of both units need to be clubed. Whats your say?
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CA. Dashrath Maheshwari

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CA. Dashrath Maheshwari (Expert)
23 October 2007 The excise authorities are right on this and the clearances of both units need to be clubbed. It makes no difference that the production of both the units is different. Even if 2 or more persons are having different units in same premises, it will be clubbed as per the provision of the act.
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