https://www.taxtmi.com/caselaws?id=269628 The appellate tribunal ruled in favor of the assessees, holding that the clearances of two manufacturing units should not be clubbed for excise duty calculation. It was determined that the units operated independently with separate machinery and that shared resources did not indicate one unit was a dummy of the other. The tribunal emphasized the established nature of one unit precluding it from being considered a dummy awaiting establishment. Therefore, the Revenue's appeals were rejected, affirming that the clearances of the two units should not be combined for excise duty calculation. en-us Mon, 10 Feb 2014 00:00:00 +0530 Thu, 17 Dec 2015 22:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269628 The appellate tribunal ruled in favor of the assessees, holding that the clearances of two manufacturing units should not be clubbed for excise duty calculation. It was determined that the units operated independently with separate machinery and that shared resources did not indicate one unit was a dummy of the other. The tribunal emphasized the established nature of one unit precluding it from being considered a dummy awaiting establishment. Therefore, the Revenue's appeals were rejected, affirming that the clearances of the two units should not be combined for excise duty calculation. Case-Laws Central Excise Mon, 10 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269628