Central Excise Law: Shared utilities don't justify clubbing clearances under SSI exemption; units remain separate entities.

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....SSI Exemption - Clubbing of clearances - Merely because common electricity connection was used by both the units by itself will not make it a dummy of one another. Similarly, a common accountant or a common store room for raw materials cannot be held to be a reason for clubbing the clearances of both the units - AT....