https://www.taxtmi.com/caselaws?id=31135 Clearances of multiple units could not be clubbed for SSI exemption purposes unless the Revenue proved that one unit was the real entity and the others were mere dummies or shams with no independent existence. Separate excise, income-tax and sales tax registrations, together with independent manufacturing capability, supported distinct treatment of the units. Mere family connection, common business advantage, or inter-unit financial dealings was insufficient without proof of mutuality of interest and financial flow-back showing lack of independence. On that basis, the demand for clubbing failed and denial of SSI exemption was not sustainable. en-us Fri, 16 May 2008 00:00:00 +0530 Sun, 19 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31135 Clearances of multiple units could not be clubbed for SSI exemption purposes unless the Revenue proved that one unit was the real entity and the others were mere dummies or shams with no independent existence. Separate excise, income-tax and sales tax registrations, together with independent manufacturing capability, supported distinct treatment of the units. Mere family connection, common business advantage, or inter-unit financial dealings was insufficient without proof of mutuality of interest and financial flow-back showing lack of independence. On that basis, the demand for clubbing failed and denial of SSI exemption was not sustainable. Case-Laws Central Excise Fri, 16 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31135