https://www.taxtmi.com/caselaws?id=788392 Distinct manufacturing units with separate registrations, books, manpower records and locations cannot be clubbed merely on family relationship, shared employees, inter-unit use of products or unsupported loan transactions; clubbing requires clear evidence of common funding, mutuality of business interest or financial flowback, and investigative statements recorded without prescribed procedure are inadequate, so SSI exemption denial was set aside. Separately, reversal/deposit of CENVAT credit prior to utilization removes liability for duty, interest and personal penalties where no particulars or evidence quantify credit attributable to exempted activity; demands for credit, interest and penalties were therefore unsustainable. en-us Thu, 12 Mar 2026 00:00:00 +0530 Thu, 19 Mar 2026 12:05:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788392 Distinct manufacturing units with separate registrations, books, manpower records and locations cannot be clubbed merely on family relationship, shared employees, inter-unit use of products or unsupported loan transactions; clubbing requires clear evidence of common funding, mutuality of business interest or financial flowback, and investigative statements recorded without prescribed procedure are inadequate, so SSI exemption denial was set aside. Separately, reversal/deposit of CENVAT credit prior to utilization removes liability for duty, interest and personal penalties where no particulars or evidence quantify credit attributable to exempted activity; demands for credit, interest and penalties were therefore unsustainable. Case-Laws Central Excise Thu, 12 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788392