https://www.taxtmi.com/caselaws?id=74724 For excise exemption purposes, two units can be clubbed only if the evidence shows they are not independently functioning legal entities. Common premises, shared facilities, family connection, leased machinery and movement of goods between units were insufficient where the record also showed separate dealings with public authorities, separate accounts, separate assessments, payment of rent and electricity charges, and no established financial flowback. On those facts, the concerns were not shown to be a sham or paper arrangement, and clubbing of clearances was unjustified. en-us Wed, 16 Sep 1987 00:00:00 +0530 Fri, 10 Jun 2011 15:45:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74724 For excise exemption purposes, two units can be clubbed only if the evidence shows they are not independently functioning legal entities. Common premises, shared facilities, family connection, leased machinery and movement of goods between units were insufficient where the record also showed separate dealings with public authorities, separate accounts, separate assessments, payment of rent and electricity charges, and no established financial flowback. On those facts, the concerns were not shown to be a sham or paper arrangement, and clubbing of clearances was unjustified. Case-Laws Central Excise Wed, 16 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74724