https://www.taxtmi.com/caselaws?id=81953 Clubbing of manufacturing units for small scale exemption depends on proof that apparently separate units are a single enterprise. Common ownership, shared premises, workers, records, procurement, effluent treatment facilities, or an interest-free loan are not enough by themselves; the record must show real financial interdependence and actual flow back of profits. Separate registrations, separate accounts, and absence of evidence that the units were a facade to evade exemption support separate identity. On that footing, denial of exemption based only on coordinated working was not sustainable. en-us Fri, 24 Jul 1992 00:00:00 +0530 Wed, 29 Jun 2011 18:43:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81953 Clubbing of manufacturing units for small scale exemption depends on proof that apparently separate units are a single enterprise. Common ownership, shared premises, workers, records, procurement, effluent treatment facilities, or an interest-free loan are not enough by themselves; the record must show real financial interdependence and actual flow back of profits. Separate registrations, separate accounts, and absence of evidence that the units were a facade to evade exemption support separate identity. On that footing, denial of exemption based only on coordinated working was not sustainable. Case-Laws Central Excise Fri, 24 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81953