https://www.taxtmi.com/caselaws?id=356471 Clearances from a Puducherry unit were clubbed with those of another company because the unit was found to be a dummy arrangement used to split turnover and wrongly claim small scale industry exemption. Common brand use, minimal machinery, absence of credible manufacturing activity, and lack of records for job work, transport, or contractual arrangements supported the finding that the unit was only a fac ade. Journal-based ledger adjustments and fund transfers further showed mutuality of interest and flow of funds between the entities. On that basis, the clubbing of clearances was upheld and the exemption claim failed. en-us Mon, 05 Feb 2018 00:00:00 +0530 Sat, 16 Mar 2019 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356471 Clearances from a Puducherry unit were clubbed with those of another company because the unit was found to be a dummy arrangement used to split turnover and wrongly claim small scale industry exemption. Common brand use, minimal machinery, absence of credible manufacturing activity, and lack of records for job work, transport, or contractual arrangements supported the finding that the unit was only a fac ade. Journal-based ledger adjustments and fund transfers further showed mutuality of interest and flow of funds between the entities. On that basis, the clubbing of clearances was upheld and the exemption claim failed. Case-Laws Central Excise Mon, 05 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356471