https://www.taxtmi.com/caselaws?id=354779 Mere financial funding by another entity is insufficient, without supporting evidence, to treat an assessee as a dummy or non-existent manufacturing unit. Where central excise registration has been granted and manufacture is established, those facts support independent unit status and entitlement to the associated capital goods credit. On the stated facts, the denial of benefit on the ground that the unit lacked independent existence could not be sustained, and the revenue's objection failed. en-us Thu, 17 Aug 2017 00:00:00 +0530 Wed, 25 Apr 2018 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354779 Mere financial funding by another entity is insufficient, without supporting evidence, to treat an assessee as a dummy or non-existent manufacturing unit. Where central excise registration has been granted and manufacture is established, those facts support independent unit status and entitlement to the associated capital goods credit. On the stated facts, the denial of benefit on the ground that the unit lacked independent existence could not be sustained, and the revenue's objection failed. Case-Laws Central Excise Thu, 17 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354779