https://www.taxtmi.com/caselaws?id=108631 Independent job-work units were treated as separate manufacturers for exemption purposes under Notification No. 56/88-C.E., as amended, because the record showed principal-to-principal dealings and no evidence of dummy status, common control, mutuality of interest, flow back, or a single entity. On that basis, their clearances could not be clubbed with those of the principal manufacturer merely because raw materials, packing material, or brand-related specifications were supplied. The discussion also notes that limitation could be invoked only on proof of suppression or concealment; absent such proof, the exemption claim remained intact and the demand and penalties were unsustainable. en-us Fri, 17 Dec 1993 00:00:00 +0530 Tue, 03 Apr 2012 11:24:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108631 Independent job-work units were treated as separate manufacturers for exemption purposes under Notification No. 56/88-C.E., as amended, because the record showed principal-to-principal dealings and no evidence of dummy status, common control, mutuality of interest, flow back, or a single entity. On that basis, their clearances could not be clubbed with those of the principal manufacturer merely because raw materials, packing material, or brand-related specifications were supplied. The discussion also notes that limitation could be invoked only on proof of suppression or concealment; absent such proof, the exemption claim remained intact and the demand and penalties were unsustainable. Case-Laws Central Excise Fri, 17 Dec 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108631