https://www.taxtmi.com/caselaws?id=113703 Common control, inter-unit fund movement, shared procurement and sales, and private records of clandestine manufacture justified clubbing the clearances of related units as dummy units despite separate registrations and family ownership. Wet grinders with self-contained electric motors were classified under Heading 8509, not Heading 8479. Suppression of material facts, including the true production and clearance pattern, supported invocation of the extended limitation period. For valuation, duty had to be deducted from the cum-duty price, and Modvat credit on inputs was to be re-examined on verification of duty-paid character and eligibility, leading to remand on those issues. en-us Tue, 30 Sep 2003 00:00:00 +0530 Mon, 07 May 2012 18:00:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113703 Common control, inter-unit fund movement, shared procurement and sales, and private records of clandestine manufacture justified clubbing the clearances of related units as dummy units despite separate registrations and family ownership. Wet grinders with self-contained electric motors were classified under Heading 8509, not Heading 8479. Suppression of material facts, including the true production and clearance pattern, supported invocation of the extended limitation period. For valuation, duty had to be deducted from the cum-duty price, and Modvat credit on inputs was to be re-examined on verification of duty-paid character and eligibility, leading to remand on those issues. Case-Laws Central Excise Tue, 30 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113703