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2012 (9) TMI 379 - CESTAT, BANGALORECenvat credit – 100% EOU - whether a number of different plants manufacturing different excisable goods in the same premises would constitute one factory and the separate registration would not mean that they are different factories – Held that:- Factories are situated in the same compound are to be treated as one - 100% EOU to whom the electricity generated was supplied is located within the same compound and therefore credit is admissible.
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