https://www.taxtmi.com/caselaws?id=115210 Substantial functional integration between two units, including common management, shared funds, labour and materials, common storage, the same brand name, and coordinated execution of orders, justified treating them as one manufacturing entity and the appellant as the real manufacturer liable to duty. The duty demand was confirmed, but quantification required recomputation by treating the sale price as cum-duty price and allowing Modvat credit on verification of duty-paying documents, with penalty to be redetermined on remand. Confiscation of seized goods was upheld, while confiscation of the land, building, plant and machinery was set aside as disproportionate. en-us Tue, 22 Feb 2005 00:00:00 +0530 Thu, 24 May 2012 17:15:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115210 Substantial functional integration between two units, including common management, shared funds, labour and materials, common storage, the same brand name, and coordinated execution of orders, justified treating them as one manufacturing entity and the appellant as the real manufacturer liable to duty. The duty demand was confirmed, but quantification required recomputation by treating the sale price as cum-duty price and allowing Modvat credit on verification of duty-paying documents, with penalty to be redetermined on remand. Confiscation of seized goods was upheld, while confiscation of the land, building, plant and machinery was set aside as disproportionate. Case-Laws Central Excise Tue, 22 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115210