https://www.taxtmi.com/caselaws?id=240447 Clubbing of clearances for exemption purposes requires evidence of financial flowback, common funding, or dominant control showing that separately run units are in substance one business concern. Mere shared infrastructure, utilities, or some common workers is insufficient without proof of an inextricable financial and managerial link. On the facts, the record did not establish investment of HUF funds in the Mohali units, financial flowback, or dummy-unit control by the alleged controller. The separate units were therefore not liable to be clubbed, and exemption treatment remained available as claimed. en-us Thu, 04 Jul 2013 00:00:00 +0530 Mon, 08 Feb 2016 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240447 Clubbing of clearances for exemption purposes requires evidence of financial flowback, common funding, or dominant control showing that separately run units are in substance one business concern. Mere shared infrastructure, utilities, or some common workers is insufficient without proof of an inextricable financial and managerial link. On the facts, the record did not establish investment of HUF funds in the Mohali units, financial flowback, or dummy-unit control by the alleged controller. The separate units were therefore not liable to be clubbed, and exemption treatment remained available as claimed. Case-Laws Central Excise Thu, 04 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240447