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1. SSI Exemption - clubbing of clearances of four units - dummy unit created for the purpose of claiming benefit of SSI exemption - The Tribunal found that each unit had...

2. SSI Exemption - clubbing of clearances of two units - dummy units - Use of trade name of other company - In fact, there is no specific allegation that TLGW is a dummy...

3. SSI exemption - dummy unit - clubbing of clearances - merely because they are doing business with each other's on commercial terms, cannot be held as dummy units - SSI...

4. SSI exemption - mere fact of management, control or grant of interest free loan is not sufficient to hold the units as a dummy unit in the absence of any money flow back...

5. SSI exemption - Clubbing of the clearance - Exercise of common managerial control was not sufficient to make out the others as dummy units - there is no evidence of...

6. SSI exemption - clubbing of clearances - mutuality of interest - The free flow back of finance between the two firms establishes that there was mutuality on interest...

7. The appellant (M/s. Sepack) engaged in trading sealing machines manufactured by various independent Decentralized Mother Units (DMUs) during the relevant period. DMUs...

8. SSI exemption - flow of funds - mutuality of interest - common partner, common premises, common purchase of raw materials, exchange of raw material from one unit to...

9. SSI exemption - clubbing of clearances - dummy units - having common use of machinery between the three units, having common marketing arrangements and free flow of...

10. SSI exemption - clubbing of clearances - Merely because the partner of two units happen to be the same, by itself, is not sufficient to establish that one unit is dummy...

11. SSI Exemption - turnover cannot be clubbed together and the two units cannot be treated as one unit merely because various factors such as related partners, common use...

12. SSI Exemption - dummy unit or not - Merely because a common electricity connection was used by both the units by itself will not make it a dummy of one another....

13. SSI Exemption - Clubbing of clearance of 3 manufacturing units - clubbing of clearance of 2 Units can be ordered only if one unit is the principal unit while the other...

14. Denial of SSI Exemption - Dummy unit - Use other's brand name - there was one man show which is evident from different materials gathered by Revenue, both the units are...

15. SSI Exemption - whether DE is the dummy unit of DEPL - How DEPL can become the manufacturer and DE a dummy unit when DE had the labour and machinery and DEPL did not...