https://www.taxtmi.com/caselaws?id=377729 Separate registration, distinct manufacturing premises, independent machinery, electricity and bank accounts, and separate statutory records were treated as strong evidence that the units were independent for SSI exemption purposes. Common family control, shared management, inter-unit transactions, or occasional payment transfers were held insufficient by themselves to prove mutuality of interest or financial flowback. A trading concern could not be clubbed with manufacturing units without clear evidence that the units were not independent or that one was a dummy unit. On that basis, clubbing of clearances was rejected and the denial of SSI exemption, with duty, interest and penalties, was set aside. en-us Mon, 01 Apr 2019 00:00:00 +0530 Wed, 03 Apr 2019 06:27:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377729 Separate registration, distinct manufacturing premises, independent machinery, electricity and bank accounts, and separate statutory records were treated as strong evidence that the units were independent for SSI exemption purposes. Common family control, shared management, inter-unit transactions, or occasional payment transfers were held insufficient by themselves to prove mutuality of interest or financial flowback. A trading concern could not be clubbed with manufacturing units without clear evidence that the units were not independent or that one was a dummy unit. On that basis, clubbing of clearances was rejected and the denial of SSI exemption, with duty, interest and penalties, was set aside. Case-Laws Central Excise Mon, 01 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377729