https://www.taxtmi.com/caselaws?id=364937 Clearances of two units could not be clubbed to deny small scale exemption where each unit was independently registered, separately equipped, and capable of manufacturing on its own. Mere common family control or overlapping management was insufficient to treat one unit as a dummy of the other in the absence of financial intertwining or evidence that one operated under the guise of the other. The Revenue's challenge therefore failed and the small scale exemption was upheld. en-us Wed, 27 Jun 2018 00:00:00 +0530 Wed, 08 Aug 2018 08:03:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364937 Clearances of two units could not be clubbed to deny small scale exemption where each unit was independently registered, separately equipped, and capable of manufacturing on its own. Mere common family control or overlapping management was insufficient to treat one unit as a dummy of the other in the absence of financial intertwining or evidence that one operated under the guise of the other. The Revenue's challenge therefore failed and the small scale exemption was upheld. Case-Laws Central Excise Wed, 27 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364937