https://www.taxtmi.com/caselaws?id=265293 Evidence of common premises, shared manufacturing facilities, integrated production and disproportionate electricity use supported the finding that M/s S.N. Wires was not an independent unit but a dummy concern of M/s S.N. Industries. The record showed that S.N. Wires lacked essential arrangements for pickling and annealing and depended on S.N. Industries to complete manufacture, while goods were cleared as if produced separately. On those facts, the exemption claim was treated as a colourable device to evade excise duty, and the demand was upheld. en-us Thu, 26 Mar 2015 00:00:00 +0530 Sat, 02 Jan 2016 16:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265293 Evidence of common premises, shared manufacturing facilities, integrated production and disproportionate electricity use supported the finding that M/s S.N. Wires was not an independent unit but a dummy concern of M/s S.N. Industries. The record showed that S.N. Wires lacked essential arrangements for pickling and annealing and depended on S.N. Industries to complete manufacture, while goods were cleared as if produced separately. On those facts, the exemption claim was treated as a colourable device to evade excise duty, and the demand was upheld. Case-Laws Central Excise Thu, 26 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265293