https://www.taxtmi.com/caselaws?id=124300 The appeals were dismissed as the tribunal found that the clearances of two factories, owned by different entities but under the control of the same individual with intertwined financial interests, should be clubbed for exemption calculation. The judgment highlighted the importance of financial control and interdependence in determining common ownership of factories for exemption purposes. en-us Thu, 04 Sep 2008 00:00:00 +0530 Thu, 27 Sep 2012 16:43:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124300 The appeals were dismissed as the tribunal found that the clearances of two factories, owned by different entities but under the control of the same individual with intertwined financial interests, should be clubbed for exemption calculation. The judgment highlighted the importance of financial control and interdependence in determining common ownership of factories for exemption purposes. Case-Laws Central Excise Thu, 04 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124300