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2015 (2) TMI 133 - AT - Central ExciseClubbing of clearances - Held that:- Admittedly M/s. Saron Mechanical Works was established in 1994. The same cannot be held a dummy unit of M/s. Jagatjit Agro Industries, which was established in 2001. A unit which was already working for almost six to seven years cannot be held to be a dummy of another unit, which is yet to become into existence. - it is not the Revenue’s case that both the units are not having complete machinery so as to manufacture the goods in question. Merely because a 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, when there is no dispute about both the units being complete in themselves and manufacturing goods independently of each other. - Decided against Revenue.
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