https://www.taxtmi.com/caselaws?id=365214 For excise small scale exemption, clubbing of clearances between a proprietary concern and a private company requires proof that the units are not genuinely independent and that their structure is a camouflage or dummy arrangement. One view treated common control, funding and shareholding links as sufficient to justify clubbing and lifting the corporate veil to deny SSI benefit. The contrary view held that separate constitution, different locations, independent manufacturing capability, distinct infrastructure and registrations were decisive, and that common ownership or financial accommodation alone was insufficient. The Members differed, so no final majority determination was reached on clubbing or SSI eligibility. en-us Thu, 19 Jul 2018 00:00:00 +0530 Mon, 13 Aug 2018 06:10:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365214 For excise small scale exemption, clubbing of clearances between a proprietary concern and a private company requires proof that the units are not genuinely independent and that their structure is a camouflage or dummy arrangement. One view treated common control, funding and shareholding links as sufficient to justify clubbing and lifting the corporate veil to deny SSI benefit. The contrary view held that separate constitution, different locations, independent manufacturing capability, distinct infrastructure and registrations were decisive, and that common ownership or financial accommodation alone was insufficient. The Members differed, so no final majority determination was reached on clubbing or SSI eligibility. Case-Laws Central Excise Thu, 19 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365214