https://www.taxtmi.com/caselaws?id=78811 Common financial and management control justified clubbing the clearances of the appellant and associated companies for SSI exemption under Notification No. 1/93-CE, because common directors, an interest-free loan, and shared R&D facilities showed interdependence and warranted lifting the corporate veil. The earlier circular did not prevent clubbing after the notification came into force. Product code names used on the flavours also operated as brand names, because they identified a trade connection with the associated company that had developed and marketed the goods and owned the codes. Exemption was therefore denied on both grounds. en-us Wed, 15 Dec 2010 00:00:00 +0530 Mon, 24 Nov 2025 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78811 Common financial and management control justified clubbing the clearances of the appellant and associated companies for SSI exemption under Notification No. 1/93-CE, because common directors, an interest-free loan, and shared R&D facilities showed interdependence and warranted lifting the corporate veil. The earlier circular did not prevent clubbing after the notification came into force. Product code names used on the flavours also operated as brand names, because they identified a trade connection with the associated company that had developed and marketed the goods and owned the codes. Exemption was therefore denied on both grounds. Case-Laws Central Excise Wed, 15 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78811