https://www.taxtmi.com/caselaws?id=82130 Detergent cakes manufactured on a principal-to-principal job-work basis were not liable to be clubbed with the brand owner's clearances for small scale exemption purposes because the record showed no related-person relationship, financial control, or flow back of profits. The units were treated as independent, not as a dummy unit of the brand owner, and the earlier Tribunal ruling on a similar factual matrix was applied. The respondents therefore retained eligibility to the exemption and refund claim, and the Revenue's challenge failed. en-us Wed, 18 Mar 1992 00:00:00 +0530 Sat, 02 Jul 2011 11:33:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82130 Detergent cakes manufactured on a principal-to-principal job-work basis were not liable to be clubbed with the brand owner's clearances for small scale exemption purposes because the record showed no related-person relationship, financial control, or flow back of profits. The units were treated as independent, not as a dummy unit of the brand owner, and the earlier Tribunal ruling on a similar factual matrix was applied. The respondents therefore retained eligibility to the exemption and refund claim, and the Revenue's challenge failed. Case-Laws Central Excise Wed, 18 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82130