https://www.taxtmi.com/caselaws?id=3819 Clearances of genuinely independent grinding units could not be clubbed with those of the raw material supplier merely because clinker was supplied and the finished cement was bought back. The units were treated as separate manufacturers with their own labour, finance, registration and production facilities, so the duty demand based on aggregation failed. Use of the brand name "Chakra" and the alleged financial arrangement did not, on these facts, justify denial of exemption or support penalties, as no violation of Central Excise law or rules was established. The duty demand and penalties were therefore set aside, and exemption benefits were retained. en-us Mon, 12 Nov 2007 00:00:00 +0530 Sat, 03 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3819 Clearances of genuinely independent grinding units could not be clubbed with those of the raw material supplier merely because clinker was supplied and the finished cement was bought back. The units were treated as separate manufacturers with their own labour, finance, registration and production facilities, so the duty demand based on aggregation failed. Use of the brand name "Chakra" and the alleged financial arrangement did not, on these facts, justify denial of exemption or support penalties, as no violation of Central Excise law or rules was established. The duty demand and penalties were therefore set aside, and exemption benefits were retained. Case-Laws Central Excise Mon, 12 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3819