https://www.taxtmi.com/caselaws?id=97623 Common control, shared machinery and facilities, absence of independent labour and electricity arrangements, contradictory control evidence, and an attempted lease alteration indicated that five ostensibly separate units were in substance one integrated manufacturing arrangement. Where fragmented units are created or operated as a device to split production and claim small scale exemption, their clearances may be clubbed and the exemption denied. On the facts discussed, the units lacked genuine independence and the exemption notification was unavailable; clubbing, confiscation and penalties were sustained. en-us Wed, 06 Sep 2000 00:00:00 +0530 Tue, 17 Jan 2012 15:00:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97623 Common control, shared machinery and facilities, absence of independent labour and electricity arrangements, contradictory control evidence, and an attempted lease alteration indicated that five ostensibly separate units were in substance one integrated manufacturing arrangement. Where fragmented units are created or operated as a device to split production and claim small scale exemption, their clearances may be clubbed and the exemption denied. On the facts discussed, the units lacked genuine independence and the exemption notification was unavailable; clubbing, confiscation and penalties were sustained. Case-Laws Central Excise Wed, 06 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97623