https://www.taxtmi.com/caselaws?id=46446 Common management, pooled procurement, shared stock accounting, interdependent manufacturing operations, common machinery use, coordinated marketing and free flow of finance were treated as sufficient to establish mutuality of interest between three units, so their production could be clubbed for central excise duty purposes and exemption denial was upheld. A separate question arose on whether circulars treating a limited company as a distinct entity for exemption purposes applied to one appellant; because that point had not been raised before the Tribunal and required fact-finding, the matter was remanded for limited reconsideration. en-us Wed, 04 Dec 2002 00:00:00 +0530 Fri, 26 Dec 2025 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46446 Common management, pooled procurement, shared stock accounting, interdependent manufacturing operations, common machinery use, coordinated marketing and free flow of finance were treated as sufficient to establish mutuality of interest between three units, so their production could be clubbed for central excise duty purposes and exemption denial was upheld. A separate question arose on whether circulars treating a limited company as a distinct entity for exemption purposes applied to one appellant; because that point had not been raised before the Tribunal and required fact-finding, the matter was remanded for limited reconsideration. Case-Laws Central Excise Wed, 04 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46446