https://www.taxtmi.com/caselaws?id=386448 Clubbing of clearances for SSI exemption requires evidence that the second concern is not an independent manufacturer but a dummy or controlled unit. On the record, manufacture was substantially carried out through job workers, and the mere presence of some machinery in one unit did not prove that all production was undertaken there. The painting stage was treated as the final marketable stage and only an ancillary, incidental part of manufacture. In the absence of common financial flow, unified control over production, procurement, labour, and clearances, denial of SSI benefit by aggregating the clearances of both concerns was unsustainable. Durable Drums could not be treated as a dummy unit and was entitled to SSI exemption. en-us Thu, 05 Sep 2019 00:00:00 +0530 Sat, 28 Sep 2019 07:46:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386448 Clubbing of clearances for SSI exemption requires evidence that the second concern is not an independent manufacturer but a dummy or controlled unit. On the record, manufacture was substantially carried out through job workers, and the mere presence of some machinery in one unit did not prove that all production was undertaken there. The painting stage was treated as the final marketable stage and only an ancillary, incidental part of manufacture. In the absence of common financial flow, unified control over production, procurement, labour, and clearances, denial of SSI benefit by aggregating the clearances of both concerns was unsustainable. Durable Drums could not be treated as a dummy unit and was entitled to SSI exemption. Case-Laws Central Excise Thu, 05 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386448