https://www.taxtmi.com/caselaws?id=90225 The Tribunal ruled in favor of the appellants, holding that the two manufacturing units should not have their clearances clubbed. Despite shared facilities and staff, the Tribunal found no evidence of common funding or financial flow back between the units, emphasizing the importance of financial independence in determining separate entity status. The appellants successfully argued that the units operated independently with distinct registrations, management, and financial controls, leading to the rejection of the Commissioner's decision to club their clearances. en-us Tue, 01 Dec 1998 00:00:00 +0530 Tue, 04 Oct 2011 14:54:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90225 The Tribunal ruled in favor of the appellants, holding that the two manufacturing units should not have their clearances clubbed. Despite shared facilities and staff, the Tribunal found no evidence of common funding or financial flow back between the units, emphasizing the importance of financial independence in determining separate entity status. The appellants successfully argued that the units operated independently with distinct registrations, management, and financial controls, leading to the rejection of the Commissioner's decision to club their clearances. Case-Laws Central Excise Tue, 01 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90225