https://www.taxtmi.com/caselaws?id=341403 Clearances of separate manufacturing units could not be clubbed for SSI exemption where each unit was independently registered, used its own raw materials, carried out separate manufacture, and sold directly to its own customers. In the absence of evidence of common control, financial flowback, inter-unit movement of finished goods, or a sham arrangement to split activity and evade duty, each unit had to be treated on its own status for Notification No. 175/86-C.E. The Revenue's challenge was rejected. en-us Tue, 30 Aug 2016 00:00:00 +0530 Sat, 08 Apr 2017 07:32:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341403 Clearances of separate manufacturing units could not be clubbed for SSI exemption where each unit was independently registered, used its own raw materials, carried out separate manufacture, and sold directly to its own customers. In the absence of evidence of common control, financial flowback, inter-unit movement of finished goods, or a sham arrangement to split activity and evade duty, each unit had to be treated on its own status for Notification No. 175/86-C.E. The Revenue's challenge was rejected. Case-Laws Central Excise Tue, 30 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341403