https://www.taxtmi.com/caselaws?id=426742 Clubbing of clearances for small scale exemption requires reliable evidence of common control or dummy operation; untested statements, without compliance with the statutory procedure for admitting them, cannot by themselves establish that independently constituted units are related entities. Separate incorporation, premises, accounts, registrations, bank dealings and commercial activity support independent status, and family relationship or shared facilities alone is insufficient. For UPS/inverter systems, batteries are not includible in assessable value unless they form part of the goods as cleared from the factory; where batteries are supplied separately and not removed with the main equipment, valuation must be confined to the goods actually cleared. en-us Wed, 03 Aug 2022 00:00:00 +0530 Wed, 24 Aug 2022 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426742 Clubbing of clearances for small scale exemption requires reliable evidence of common control or dummy operation; untested statements, without compliance with the statutory procedure for admitting them, cannot by themselves establish that independently constituted units are related entities. Separate incorporation, premises, accounts, registrations, bank dealings and commercial activity support independent status, and family relationship or shared facilities alone is insufficient. For UPS/inverter systems, batteries are not includible in assessable value unless they form part of the goods as cleared from the factory; where batteries are supplied separately and not removed with the main equipment, valuation must be confined to the goods actually cleared. Case-Laws Central Excise Wed, 03 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426742