https://www.taxtmi.com/article/detailed?id=5401 Clubbing of processes under Central Excise is not permissible where two separately constituted units carry out distinct, independent processing activities without evidence of common managerial control, common financing, sham transfers or continuous in situ operations. Mere common bookkeeping, overlap of individual partners in related firms, or procurement and final dispatch by one firm do not justify aggregating processes for excise liability. Absent documentary proof of ownership retention during processing or material showing integrated manufacture, intermediate non-marketable transfers and subsequent packing do not convert the activities into a single taxable manufacture. en-us Mon, 23 Dec 2013 10:09:27 +0530 Mon, 23 Dec 2013 10:09:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5401 Clubbing of processes under Central Excise is not permissible where two separately constituted units carry out distinct, independent processing activities without evidence of common managerial control, common financing, sham transfers or continuous in situ operations. Mere common bookkeeping, overlap of individual partners in related firms, or procurement and final dispatch by one firm do not justify aggregating processes for excise liability. Absent documentary proof of ownership retention during processing or material showing integrated manufacture, intermediate non-marketable transfers and subsequent packing do not convert the activities into a single taxable manufacture. Articles Central Excise Mon, 23 Dec 2013 10:09:27 +0530 https://www.taxtmi.com/article/detailed?id=5401