https://www.taxtmi.com/caselaws?id=100315 Clubbing of clearances for denial of small scale industry exemption requires clear proof of mutuality of business interest and financial flow-back. Separate legal identity of the units, absence of any dummy or fictitious character, and no evidence of mutuality of interest meant the clearances could not be clubbed. Alleged common use of plant and machinery, together with a common serial number register, was insufficient on its own, especially where part of the work was done on a job-work basis with labour charges paid. The assessee's entitlement to exemption on its own clearances was therefore upheld. en-us Tue, 27 Feb 2001 00:00:00 +0530 Tue, 31 Jan 2012 18:26:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100315 Clubbing of clearances for denial of small scale industry exemption requires clear proof of mutuality of business interest and financial flow-back. Separate legal identity of the units, absence of any dummy or fictitious character, and no evidence of mutuality of interest meant the clearances could not be clubbed. Alleged common use of plant and machinery, together with a common serial number register, was insufficient on its own, especially where part of the work was done on a job-work basis with labour charges paid. The assessee's entitlement to exemption on its own clearances was therefore upheld. Case-Laws Central Excise Tue, 27 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100315