https://www.taxtmi.com/caselaws?id=267859 Clearances from the two units were clubbed for small scale industry exemption because the record showed common premises, shared storage and infrastructure, no effective demarcation, fund and goods transfers, common brand use, and insufficient independent machinery and power consumption to establish separate manufacture. The explanation that common facilities and inter-unit transactions were merely incidental or clerical was not supported by adequate material, and the concerns were not shown to function independently or to be capable of independent operation. The denial of exemption was therefore upheld. en-us Mon, 25 May 2015 00:00:00 +0530 Mon, 22 Feb 2016 16:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267859 Clearances from the two units were clubbed for small scale industry exemption because the record showed common premises, shared storage and infrastructure, no effective demarcation, fund and goods transfers, common brand use, and insufficient independent machinery and power consumption to establish separate manufacture. The explanation that common facilities and inter-unit transactions were merely incidental or clerical was not supported by adequate material, and the concerns were not shown to function independently or to be capable of independent operation. The denial of exemption was therefore upheld. Case-Laws Central Excise Mon, 25 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267859