https://www.taxtmi.com/caselaws?id=82987 Common partners, a shared work force and related business arrangements are not enough, by themselves, to club two excise units; clubbing requires evidence that the concerns function as one financial entity or that one is a dummy of the other, and on the material considered the units were treated as independent. Manufacture of electric motors was found to have taken place at the other unit's premises, where the necessary machinery was installed and even the respondent's machinery was kept on rent, so duty was attributable to that premises. The matter was therefore remitted for fresh quantification after hearing the unit concerned. en-us Wed, 31 Mar 1993 00:00:00 +0530 Fri, 08 Jul 2011 17:30:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82987 Common partners, a shared work force and related business arrangements are not enough, by themselves, to club two excise units; clubbing requires evidence that the concerns function as one financial entity or that one is a dummy of the other, and on the material considered the units were treated as independent. Manufacture of electric motors was found to have taken place at the other unit's premises, where the necessary machinery was installed and even the respondent's machinery was kept on rent, so duty was attributable to that premises. The matter was therefore remitted for fresh quantification after hearing the unit concerned. Case-Laws Central Excise Wed, 31 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82987