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2016 (1) TMI 1162 - AT - Central ExciseDenial of common registration - manufacture of lead ingots - Whether appellant are eligible to a common Central Excise registration for their two units situated across a road? - Held that: - finished product of Unit-I of the appellant is the starting point of manufacturing in Unit-II. It cannot be said that processes of both the units-I & II of the appellant are not inter-connected especially when appellant has a common sales tax registration, files common income tax returns etc. Accordingly, appellant has a case for common Central Excise registration and adjudicating authority has not interpreted the procedure in its right spirit when some procedural accommodation is prescribed and there is no risk to the Revenue. Appeal filed by the appellant to that extent is required to be allowed - reliance placed on the decision of the case of Rajhans Pressings Pvt. Ltd. v. Commissioner of Central Excise, Delhi-IV [2011 (4) TMI 1046 - CESTAT, NEW DELHI]. Whether appellant was required to discharge duty on Lead Ingot manufactured in Unit-I when sent to its Unit-II across the road? - Held that: - once appellant’s appeal on common registration is admissible then both the units are treated as one assessee and no duty on intermediate stages are required to be paid when duty is paid on the end products - the duty paid by Unit-I of the appellant would have been eligible established as Cenvat Credit to Unit-II of the appellant. Appeal allowed - decided in favor of appellant.
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