https://www.taxtmi.com/caselaws?id=203440 Clubbing of clearances for small scale exemption requires substantive evidence that two units are not independent, such as common funding, financial flow back, or other proof of a single manufacturing and commercial entity; mere proximity, shared access, or common storage is insufficient. On the stated facts, separate registrations, bank accounts, and independent dealings supported distinct existence, so clubbing was not justified. The value of bought-out or imported items supplied separately from a godown and fitted at the buyer's premises is not includible in the assessable value where those items are merely traded, invoiced separately, and not manufactured or processed as part of the final product. The demand and penalties were therefore unsustainable. en-us Tue, 09 Nov 2010 00:00:00 +0530 Wed, 05 Jun 2013 15:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203440 Clubbing of clearances for small scale exemption requires substantive evidence that two units are not independent, such as common funding, financial flow back, or other proof of a single manufacturing and commercial entity; mere proximity, shared access, or common storage is insufficient. On the stated facts, separate registrations, bank accounts, and independent dealings supported distinct existence, so clubbing was not justified. The value of bought-out or imported items supplied separately from a godown and fitted at the buyer's premises is not includible in the assessable value where those items are merely traded, invoiced separately, and not manufactured or processed as part of the final product. The demand and penalties were therefore unsustainable. Case-Laws Central Excise Tue, 09 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203440