https://www.taxtmi.com/caselaws?id=54862 Clearances of Unit-2 could not be clubbed with Unit-1 because the factual foundation for treating Unit-2 as a dummy unit was not established. The alleged absence of real manufacturing activity was insufficient without evidence of common funding, financial flow back, or sharing of property. Unit-2 was recognised as a registered and separately assessed unit, and it was shown to be paying sales tax and other duties. On that record, the basis for clubbing clearances failed and the assessee succeeded on the issue. en-us Thu, 24 Nov 2005 00:00:00 +0530 Fri, 22 Oct 2010 14:10:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54862 Clearances of Unit-2 could not be clubbed with Unit-1 because the factual foundation for treating Unit-2 as a dummy unit was not established. The alleged absence of real manufacturing activity was insufficient without evidence of common funding, financial flow back, or sharing of property. Unit-2 was recognised as a registered and separately assessed unit, and it was shown to be paying sales tax and other duties. On that record, the basis for clubbing clearances failed and the assessee succeeded on the issue. Case-Laws Central Excise Thu, 24 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54862