https://www.taxtmi.com/caselaws?id=270358 Clubbing of clearances for SSI exemption was held unsustainable where four separately incorporated and registered units retained independent legal existence. The record did not show that they were dummy concerns, financially financed or floated by the main entity, or that there was any flow back of funds, profit sharing, or common ownership of assets. Mere common management, administrative influence, or ordinary commercial dealings was insufficient to treat them as one manufacturer. In the absence of a clear legal basis under the notification, the exemption could not be denied on clubbing grounds, and reliance on the Board circular did not cure that defect. en-us Thu, 10 Sep 2015 00:00:00 +0530 Tue, 21 Mar 2017 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270358 Clubbing of clearances for SSI exemption was held unsustainable where four separately incorporated and registered units retained independent legal existence. The record did not show that they were dummy concerns, financially financed or floated by the main entity, or that there was any flow back of funds, profit sharing, or common ownership of assets. Mere common management, administrative influence, or ordinary commercial dealings was insufficient to treat them as one manufacturer. In the absence of a clear legal basis under the notification, the exemption could not be denied on clubbing grounds, and reliance on the Board circular did not cure that defect. Case-Laws Central Excise Thu, 10 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270358