9911796707
TMI Blog2004 (3) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... to by the learned Single Member in A.C.C. case (supra). We, therefore, hold that the benefit of Cenvat credit in respect of the impugned inputs cannot be denied to the appellants on the ground that the part of the electricity is supplied to Diamond-II. Coming to the question whether the Cenvat credit is available to the appellants on the strength of the invoices issued by the dealer of IOC at Jhansi, we observe that no proof was provided by the appellants to both the lower authorities in support of their contention that the dealer was duly registered with the Central Excise Department. Learned Advocate has now produced a registration certificate which certainly needs verification by the adjudicating authority. Accordingly, on this aspect, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te registration would not mean that they are different factories; that no doubt, the Supreme Court has admitted the Revenue's appeal against this decision, but the Supreme Court has not granted any stay; that the decision in the case of Associated Cement Co. Ltd. v. C.C.E., 2002 (150) E.L.T. 296 (T), is not applicable to the facts of the present matter as in the said decision the capital goods were installed in other unit; that moreover, though the decision in the case of Dhampur Sugar Mills Ltd. (supra) was relied upon in A.C.C. Ltd., the learned Single Member has not discussed the same. Reliance has also been placed on the decision in the case of Rollatainers Ltd. v. C.C.E., 2002 (150) E.L.T. 383 (T), wherein paperboard division and p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncluding the precincts thereof, wherein or in any part of which any manufacturing process connected with the production of these goods is being carried on or is ordinarily carried on. It has been the contention of the appellants that both the units are situated in close proximity and adjacent to each other in the same premises. This has not been controverted by the Revenue that both the units are not located in the same premises. The similar issue came for consideration of the Tribunal in the case of Dhampur Sugar Mills Ltd. (supra) wherein this Tribunal observed that number of registrations, in our view, would not decide the number of factories unless and until they are situated in different premises. It is very clear from the definition o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er in A.C.C. case (supra). We, therefore, hold that the benefit of Cenvat credit in respect of the impugned inputs cannot be denied to the appellants on the ground that the part of the electricity is supplied to Diamond-II. Coming to the question whether the Cenvat credit is available to the appellants on the strength of the invoices issued by the dealer of IOC at Jhansi, we observe that no proof was provided by the appellants to both the lower authorities in support of their contention that the dealer was duly registered with the Central Excise Department. Learned Advocate has now produced a registration certificate which certainly needs verification by the adjudicating authority. Accordingly, on this aspect, we remand the matter to the ju ..... X X X X Extracts X X X X X X X X Extracts X X X X
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