https://www.taxtmi.com/caselaws?id=54439 Clearances of a subsidiary company could not be clubbed with those of another unit merely because of subsidiary status for denial of SSI exemption under Notification No. 1/93-C.E. Independent incorporation, absent flow back of funds or mutuality of interest, did not justify treating the units as one for exemption purposes. The departmental precedent was distinguished as turning on different notification wording. On that basis, clubbing solely on subsidiary status was not justified and denial of the SSI exemption was unsustainable. en-us Thu, 30 Jun 2005 00:00:00 +0530 Wed, 20 Oct 2010 10:33:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54439 Clearances of a subsidiary company could not be clubbed with those of another unit merely because of subsidiary status for denial of SSI exemption under Notification No. 1/93-C.E. Independent incorporation, absent flow back of funds or mutuality of interest, did not justify treating the units as one for exemption purposes. The departmental precedent was distinguished as turning on different notification wording. On that basis, clubbing solely on subsidiary status was not justified and denial of the SSI exemption was unsustainable. Case-Laws Central Excise Thu, 30 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54439