https://www.taxtmi.com/caselaws?id=342953 Clearance value of an associated unit cannot be clubbed with a respondent for denying SSI exemption where the two entities are separate legal persons and the facts do not establish one as a dummy unit of the other. Here, a partnership firm and a private limited company were found to have dealt through commercial transactions, including fund movements and job-work arrangements, without the mutuality of interest needed to justify clubbing of clearances. On that basis, the associated unit's clearances could not be aggregated with the respondent's, and denial of SSI exemption under Notification No. 9/2001-C.E. was not sustainable. en-us Mon, 17 Apr 2017 00:00:00 +0530 Tue, 16 May 2017 06:50:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342953 Clearance value of an associated unit cannot be clubbed with a respondent for denying SSI exemption where the two entities are separate legal persons and the facts do not establish one as a dummy unit of the other. Here, a partnership firm and a private limited company were found to have dealt through commercial transactions, including fund movements and job-work arrangements, without the mutuality of interest needed to justify clubbing of clearances. On that basis, the associated unit's clearances could not be aggregated with the respondent's, and denial of SSI exemption under Notification No. 9/2001-C.E. was not sustainable. Case-Laws Central Excise Mon, 17 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342953