https://www.taxtmi.com/caselaws?id=90474 Separately named units under common management, with a common Works Manager, common workers, common muster roll, shared raw material and production records, and integrated production control, were treated as one for excise purposes. On those facts, their clearances were liable to be clubbed because the units were not truly independent. The unit-wise exemptions under Notification No. 46/81-C.E. and Notification No. 178/85 were unavailable because the factory-based exemption failed on the common employment record and the later exemption had to be tested on clubbed clearances rather than each unit separately. en-us Fri, 17 Apr 1998 00:00:00 +0530 Fri, 07 Oct 2011 15:58:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90474 Separately named units under common management, with a common Works Manager, common workers, common muster roll, shared raw material and production records, and integrated production control, were treated as one for excise purposes. On those facts, their clearances were liable to be clubbed because the units were not truly independent. The unit-wise exemptions under Notification No. 46/81-C.E. and Notification No. 178/85 were unavailable because the factory-based exemption failed on the common employment record and the later exemption had to be tested on clubbed clearances rather than each unit separately. Case-Laws Central Excise Fri, 17 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90474