https://www.taxtmi.com/caselaws?id=91830 Clubbing of clearances between two units requires legally sustainable grounds such as dummy-unit status or financial flowback; common partners alone is insufficient. The article also notes that Brass Weight Sleeves were examined for excisability on whether they had reached marketable form, and that exemption for pressure-cooker parts could not be denied merely for non-compliance with Chapter X procedure without proper consideration of the substantive claim. Valuation based on the principal unit's cost sheets, the relevance of only job-work charges, and limitation were all required to be reconsidered on the evidence, and the matter was directed for de novo adjudication. en-us Mon, 31 May 1999 00:00:00 +0530 Fri, 21 Oct 2011 12:55:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91830 Clubbing of clearances between two units requires legally sustainable grounds such as dummy-unit status or financial flowback; common partners alone is insufficient. The article also notes that Brass Weight Sleeves were examined for excisability on whether they had reached marketable form, and that exemption for pressure-cooker parts could not be denied merely for non-compliance with Chapter X procedure without proper consideration of the substantive claim. Valuation based on the principal unit's cost sheets, the relevance of only job-work charges, and limitation were all required to be reconsidered on the evidence, and the matter was directed for de novo adjudication. Case-Laws Central Excise Mon, 31 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91830