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2015 (5) TMI 489

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..... distributor' - Held that:- credit cannot be denied on the ground that in respect of two units are located in the same premises, there is necessity to take input distributor registration and distribute the credit. - appellant should have taken input distributor registration, is set aside and as regards nexus, the matter is remanded to decide in the light of our decision in the Interim Order (20 .....

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..... ave nexus with the export of manufactured goods and hence, refund cannot be allowed. 2. Learned counsel submitted that STPI and E.O.U. unit are located in the same premises since both are required to separately registered with different authorities, they have been rejected with separate authorities. Further, he also submitted that question of distribution of credit would arise only when a manuf .....

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