https://www.taxtmi.com/caselaws?id=340416 Clubbing of clearances for small scale industry exemption requires proof that the unit is a mere dummy without real independent existence; separate legal existence, machinery, manpower and independent accounts must be displaced by evidence of pervasive financial or managerial control. Common business dealings, shared facilities on commercial terms, or an interest in quality and pricing were held insufficient to establish dummy units. The concept of a related person may be relevant to valuation, but it does not by itself justify clubbing turnover for SSI exemption unless the unit's independent existence is disproved. On these facts, the allegation of dummy units failed and denial of SSI exemption was not sustainable. en-us Wed, 18 Jan 2017 00:00:00 +0530 Mon, 20 Mar 2017 22:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340416 Clubbing of clearances for small scale industry exemption requires proof that the unit is a mere dummy without real independent existence; separate legal existence, machinery, manpower and independent accounts must be displaced by evidence of pervasive financial or managerial control. Common business dealings, shared facilities on commercial terms, or an interest in quality and pricing were held insufficient to establish dummy units. The concept of a related person may be relevant to valuation, but it does not by itself justify clubbing turnover for SSI exemption unless the unit's independent existence is disproved. On these facts, the allegation of dummy units failed and denial of SSI exemption was not sustainable. Case-Laws Central Excise Wed, 18 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340416