https://www.taxtmi.com/caselaws?id=1319 The court affirmed the separate legal entity status of the units and dismissed the appeal by the Revenue, as there was insufficient evidence to establish financial and managerial control by one unit over the others. The judgment emphasized the independence of the units and rejected the argument for clubbing clearances based on alleged mutual interest and financial control. The case highlighted the importance of factual evidence in determining the individual status of entities under the Central Excise Act, ultimately ruling in favor of the units' entitlement to duty exemption separately. en-us Wed, 13 Dec 2006 00:00:00 +0530 Mon, 14 Apr 2008 16:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1319 The court affirmed the separate legal entity status of the units and dismissed the appeal by the Revenue, as there was insufficient evidence to establish financial and managerial control by one unit over the others. The judgment emphasized the independence of the units and rejected the argument for clubbing clearances based on alleged mutual interest and financial control. The case highlighted the importance of factual evidence in determining the individual status of entities under the Central Excise Act, ultimately ruling in favor of the units' entitlement to duty exemption separately. Case-Laws Central Excise Wed, 13 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1319