https://www.taxtmi.com/caselaws?id=85306 Clubbing of clearances of separate units cannot be sustained unless the department proves with acceptable evidence that the other units were dummies and that the goods were actually manufactured at the appellant's factory. Separate units, separate invoicing and accounts, and the absence of corroboration from customers, transporters, buyers or job workers all weighed against treating the units as one entity. Common supervision by family members or occasional financial accommodation was insufficient. Where goods are manufactured through job workers, the job worker is the manufacturer in law, and the demand against the appellant fails if that factual link is not established. en-us Fri, 05 Apr 1996 00:00:00 +0530 Thu, 04 Aug 2011 11:24:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85306 Clubbing of clearances of separate units cannot be sustained unless the department proves with acceptable evidence that the other units were dummies and that the goods were actually manufactured at the appellant's factory. Separate units, separate invoicing and accounts, and the absence of corroboration from customers, transporters, buyers or job workers all weighed against treating the units as one entity. Common supervision by family members or occasional financial accommodation was insufficient. Where goods are manufactured through job workers, the job worker is the manufacturer in law, and the demand against the appellant fails if that factual link is not established. Case-Laws Central Excise Fri, 05 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85306