https://www.taxtmi.com/caselaws?id=87168 Common premises, shared facilities, common workers and other business conveniences do not by themselves justify clubbing excise clearances of separately constituted units. Clubbing is sustainable only where there is conclusive material showing that the units are a mere camouflage or that financial flow back exists between them. On the record, no such financial flow back was proved, and the other common features were insufficient to treat the units as one manufacturer for excise purposes. The demand based on clubbing was therefore unsustainable. en-us Fri, 30 May 1997 00:00:00 +0530 Sat, 03 Sep 2011 12:07:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87168 Common premises, shared facilities, common workers and other business conveniences do not by themselves justify clubbing excise clearances of separately constituted units. Clubbing is sustainable only where there is conclusive material showing that the units are a mere camouflage or that financial flow back exists between them. On the record, no such financial flow back was proved, and the other common features were insufficient to treat the units as one manufacturer for excise purposes. The demand based on clubbing was therefore unsustainable. Case-Laws Customs Fri, 30 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87168