https://www.taxtmi.com/caselaws?id=92529 Clubbing of excisable clearances requires conclusive evidence that the units are not independent in law, including proof of financial flowback, common control of profits and management, or a sham arrangement. Mere similarity of shareholding, inter-unit loans, separate financing, common premises, common telephone, shared generator, or mutual use of machinery is not enough by itself. The record showed separate partnership arrangements, separate commercial dealings, and separate financial records, so the revenue's case for treating the three units as one taxable entity was not established. The principle stated is that common facilities or commercial convenience do not, without stronger proof, justify clubbing of clearances. en-us Wed, 06 Oct 1999 00:00:00 +0530 Wed, 02 Nov 2011 12:47:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92529 Clubbing of excisable clearances requires conclusive evidence that the units are not independent in law, including proof of financial flowback, common control of profits and management, or a sham arrangement. Mere similarity of shareholding, inter-unit loans, separate financing, common premises, common telephone, shared generator, or mutual use of machinery is not enough by itself. The record showed separate partnership arrangements, separate commercial dealings, and separate financial records, so the revenue's case for treating the three units as one taxable entity was not established. The principle stated is that common facilities or commercial convenience do not, without stronger proof, justify clubbing of clearances. Case-Laws Central Excise Wed, 06 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92529