https://www.taxtmi.com/caselaws?id=334210 Common administration, financial control, shared premises, intermingled procurement and documentation, and use of a common brand name can justify clubbing the clearances of two partnership firms for SSI exemption purposes under Notification No. 8/2003-CE. On the facts recorded, the arrangement was treated as a colourable split of clearances, so SSI exemption was denied. A claim to exclude export turnover from aggregate clearances must be supported by reliable documentary linkage between the manufactured goods and the alleged exports; Forms H and a shipment chart were found insufficient without corroborating transport or export documents. The exclusion claim was therefore rejected and the denial of exemption sustained. en-us Fri, 21 Oct 2016 00:00:00 +0530 Tue, 30 Jan 2018 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334210 Common administration, financial control, shared premises, intermingled procurement and documentation, and use of a common brand name can justify clubbing the clearances of two partnership firms for SSI exemption purposes under Notification No. 8/2003-CE. On the facts recorded, the arrangement was treated as a colourable split of clearances, so SSI exemption was denied. A claim to exclude export turnover from aggregate clearances must be supported by reliable documentary linkage between the manufactured goods and the alleged exports; Forms H and a shipment chart were found insufficient without corroborating transport or export documents. The exclusion claim was therefore rejected and the denial of exemption sustained. Case-Laws Central Excise Fri, 21 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334210