https://www.taxtmi.com/caselaws?id=51233 Separate legal entities cannot be clubbed as one manufacturer for small scale exemption merely because of common shareholding, a common manager, or production of the same goods; absent evidence of a dummy arrangement or abuse justifying lifting the corporate veil, clearances remain separate and the exemption cannot be denied on that basis. Buyer-supplied packing material is not includible in assessable value, and where the principal duty demand fails, any related penalty challenge also falls away. The stated principle is that corporate separateness and established valuation rules govern unless the Revenue proves a sham structure or other legally sufficient basis to disregard the entities. en-us Tue, 28 May 2002 00:00:00 +0530 Thu, 23 Sep 2010 15:46:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51233 Separate legal entities cannot be clubbed as one manufacturer for small scale exemption merely because of common shareholding, a common manager, or production of the same goods; absent evidence of a dummy arrangement or abuse justifying lifting the corporate veil, clearances remain separate and the exemption cannot be denied on that basis. Buyer-supplied packing material is not includible in assessable value, and where the principal duty demand fails, any related penalty challenge also falls away. The stated principle is that corporate separateness and established valuation rules govern unless the Revenue proves a sham structure or other legally sufficient basis to disregard the entities. Case-Laws Central Excise Tue, 28 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51233