https://www.taxtmi.com/caselaws?id=438617 Where closely related units operate under common management and financial control, with interlinked manufacturing activity, shared workers, premises, records and financial accommodation, their separate proprietary form may be disregarded and clearances clubbed for SSI exemption eligibility. On the facts, one unit lacked machinery, the manufacturing process was divided across units, and the arrangement was treated as not genuinely independent; the cited precedents were distinguished on facts. The clearances were therefore correctly clubbed, the units were denied separate entitlement to the Small Scale Industry exemption, and the orders confirming duty and denial of exemption were sustained. en-us Fri, 02 Jun 2023 00:00:00 +0530 Tue, 06 Jun 2023 08:41:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438617 Where closely related units operate under common management and financial control, with interlinked manufacturing activity, shared workers, premises, records and financial accommodation, their separate proprietary form may be disregarded and clearances clubbed for SSI exemption eligibility. On the facts, one unit lacked machinery, the manufacturing process was divided across units, and the arrangement was treated as not genuinely independent; the cited precedents were distinguished on facts. The clearances were therefore correctly clubbed, the units were denied separate entitlement to the Small Scale Industry exemption, and the orders confirming duty and denial of exemption were sustained. Case-Laws Central Excise Fri, 02 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438617