2016 (6) TMI 608

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..... mission on behalf of the appellant that it carried out manufacture in its Unit-I as an EOU and for non-availability of the space therein, another Unit was taken by the appellant called as Unit-III for storage of goods of Unit-I and carry out the manufacturing operation thereat. Unit-III and Unit-I were integrally connected to achieve the object of manufacture. Such factual aspect was well known to .....

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..... ion between Unit-I and Unit-III, which were engaged in the manufacturing operation and the rental of Unit-III was paid by Unit-I to achieve the object of manufacture, but dependency and integral connection comes out, there cannot be denial of Cenvat credit of service tax paid by Unit-I for Unit-III. 4. In the result, appeal is allowed. ( Dictated and pronounced in open court )
Case laws, Dec .....

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