https://www.taxtmi.com/caselaws?id=331970 Where two units are found, on the basis of their real working arrangement and common control, to be artificially separated and not genuinely independent, their clearances may be clubbed for deciding eligibility to SSI exemption. The Tribunal noted that the paper separation did not reflect actual business independence; the units functioned as one business in practice, and the memorandum of understanding lacked essential particulars. On those facts, the arrangement was treated as created only to secure the SSI benefit, so the clearances had to be aggregated and separate exemption was unavailable. en-us Fri, 12 Aug 2016 00:00:00 +0530 Tue, 06 Sep 2016 15:54:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331970 Where two units are found, on the basis of their real working arrangement and common control, to be artificially separated and not genuinely independent, their clearances may be clubbed for deciding eligibility to SSI exemption. The Tribunal noted that the paper separation did not reflect actual business independence; the units functioned as one business in practice, and the memorandum of understanding lacked essential particulars. On those facts, the arrangement was treated as created only to secure the SSI benefit, so the clearances had to be aggregated and separate exemption was unavailable. Case-Laws Central Excise Fri, 12 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331970