https://www.taxtmi.com/caselaws?id=256133 The tribunal rejected the Revenue's appeals regarding the clubbing of clearances of two units for excise duty calculation. It was ruled that the units operated independently with complete machinery and shared resources did not justify clubbing clearances. The tribunal emphasized the units' independence in manufacturing goods and dismissed the argument that shared facilities indicated one unit as a dummy of the other. en-us Mon, 10 Feb 2014 00:00:00 +0530 Wed, 04 Feb 2015 06:22:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256133 The tribunal rejected the Revenue's appeals regarding the clubbing of clearances of two units for excise duty calculation. It was ruled that the units operated independently with complete machinery and shared resources did not justify clubbing clearances. The tribunal emphasized the units' independence in manufacturing goods and dismissed the argument that shared facilities indicated one unit as a dummy of the other. Case-Laws Central Excise Mon, 10 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256133