https://www.taxtmi.com/caselaws?id=2562 Clubbing of clearances between separate SSI units requires proof of legally relevant connecting factors before exemption can be denied and duty recovered. Common branding by itself is not enough where the brand belongs to the units themselves and there is no evidence of financial flow-back, common machinery, common labour, or mutuality of interest. Separate registration, distinct plant and machinery, separate labour force, and an independent energy source support the existence of distinct units. On those facts, clubbing was not justified and the duty demand was unsustainable. en-us Thu, 06 Sep 2007 00:00:00 +0530 Wed, 16 Apr 2008 09:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2562 Clubbing of clearances between separate SSI units requires proof of legally relevant connecting factors before exemption can be denied and duty recovered. Common branding by itself is not enough where the brand belongs to the units themselves and there is no evidence of financial flow-back, common machinery, common labour, or mutuality of interest. Separate registration, distinct plant and machinery, separate labour force, and an independent energy source support the existence of distinct units. On those facts, clubbing was not justified and the duty demand was unsustainable. Case-Laws Central Excise Thu, 06 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2562