https://www.taxtmi.com/caselaws?id=85747 The Tribunal ruled in favor of the appellants, finding that the sister units did not manufacture goods on behalf of the appellants. It held that the mere fact that the sister units exclusively did job work for the appellants did not establish control over manufacturing activities. The Tribunal emphasized the need for evidence showing a clear nexus between the entities to justify clubbing of clearances. As there was no proof of control or mutual interest, the Tribunal set aside the decision to club clearances, ultimately allowing the appeal in favor of the appellants. en-us Sun, 25 Aug 1996 00:00:00 +0530 Sat, 06 Aug 2011 18:11:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85747 The Tribunal ruled in favor of the appellants, finding that the sister units did not manufacture goods on behalf of the appellants. It held that the mere fact that the sister units exclusively did job work for the appellants did not establish control over manufacturing activities. The Tribunal emphasized the need for evidence showing a clear nexus between the entities to justify clubbing of clearances. As there was no proof of control or mutual interest, the Tribunal set aside the decision to club clearances, ultimately allowing the appeal in favor of the appellants. Case-Laws Central Excise Sun, 25 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85747