https://www.taxtmi.com/caselaws?id=73552 Common brand use, shared storage, or inter-use of manpower did not by itself justify clubbing clearances for exemption purposes where there was no evidence of financial flow back, common funding, or managerial control. The record also did not support treating the assessee as a dummy unit or as functionally controlled by the other concerns. Exemption under the relevant notifications was therefore upheld, and the grounds relied on by the original authority could not sustain denial of benefit, especially where they went beyond the scope of the show cause notice. en-us Tue, 05 Jan 1988 00:00:00 +0530 Wed, 01 Jun 2011 17:37:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73552 Common brand use, shared storage, or inter-use of manpower did not by itself justify clubbing clearances for exemption purposes where there was no evidence of financial flow back, common funding, or managerial control. The record also did not support treating the assessee as a dummy unit or as functionally controlled by the other concerns. Exemption under the relevant notifications was therefore upheld, and the grounds relied on by the original authority could not sustain denial of benefit, especially where they went beyond the scope of the show cause notice. Case-Laws Central Excise Tue, 05 Jan 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73552