https://www.taxtmi.com/caselaws?id=114177 Clubbing of clearances for denial of small-scale industry exemption requires satisfaction of the statutory conditions for aggregation; common partners and inter-firm loan transactions, by themselves, do not establish that one unit is a dummy of another. Separate banking arrangements and independent commercial dealings pointed to distinct units, so clubbing was not justified and SSI benefit remained available. A deeming fiction in the job work notifications operates only for the limited purpose of fastening duty-related responsibility in the prescribed scheme; it cannot be extended to enlarge the supplier's turnover. On the stated facts, those notifications could not be used to add the job worker's clearances. en-us Fri, 13 Sep 2002 00:00:00 +0530 Fri, 11 May 2012 18:30:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114177 Clubbing of clearances for denial of small-scale industry exemption requires satisfaction of the statutory conditions for aggregation; common partners and inter-firm loan transactions, by themselves, do not establish that one unit is a dummy of another. Separate banking arrangements and independent commercial dealings pointed to distinct units, so clubbing was not justified and SSI benefit remained available. A deeming fiction in the job work notifications operates only for the limited purpose of fastening duty-related responsibility in the prescribed scheme; it cannot be extended to enlarge the supplier's turnover. On the stated facts, those notifications could not be used to add the job worker's clearances. Case-Laws Central Excise Fri, 13 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114177