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2025 (1) TMI 220

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..... ore, there was proposal for denying cenvat credit which was confirmed by the original authority. It is noted that through the communication dated 24.06.2016, Principal Commissioner of Central Excise having jurisdiction over all the three plants has allowed them to be treated as part of the existing Central Excise registration No. AABCM9380KXM001. Thus, different units stated in the present proceedings are part of the same manufacturing unit and, therefore, there is no case of capital goods being removed out of the manufacturing unit after availing cenvat credit. Conclusion - Different units stated in the present proceedings are part of the same manufacturing unit and, therefore, there is no case of capital goods being removed out of the man .....

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..... r the above stated goods to be manufactured. In the said show cause notice, Plant No.1 is also referred to as Unit No.1, Plant No.2 is also referred to as Unit No.2 and Plant No.3 is also referred to as Unit No.3. It was contended in the said show cause notice that Central Excise registration is only for Plant No.1 and Plant No.2 and the three units are not having any Central Excise registration nor they are part of the registration at Plant No.1 and after availing the above stated cenvat credit on capital goods, the capital goods were removed to Plant No.2 and 3. Therefore, it was alleged that the appellant was not eligible to avail the said cenvat credit. Therefore, through the said show cause notice, it was proposed to recover the above .....

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..... show cause notice are established to be based on incorrect assumptions. He has also relied on the ruling by Hon ble Madras High Court in the case of CCE, Coimbatore vs. Habasit Lakota (P) Ltd. reported at 2014 (306) ELT 455 (Mad.). He has further submitted copy of letter F. No. VGN(19)69/Tech/PII/DTL Ans/2016/1512 dated 24.06.2016 issued by Assistant Commissioner, Central Excise, Pune-II Commissionerate informing the appellant that Principal Commissioner of Central Excise, Pune-II Commissionerate has granted permission for single registration in respect of all the three units stated in this case under the existing registration also stated in this case. 3. Heard the learned AR. Learned AR has not submitted any comment on the fact of Revenue .....

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