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2019 (2) TMI 1234 - AT - Central ExciseCENVAT credit - common input services for dutiable as well as exempt goods - advertisement service is commonly used for Jammu and Kashmir unit as well as Kadi unit - at Jammu and Kashmir, appellant are availing exemption Notification No.56/2002 and 57/2002 both dated 14.11.2002 - Held that:- Even though there are two units of one assesse, prior to insertion of clause (d) in Rule 7 of the Cenvat Credit Rules 2004, there was no compulsion that in case of more than one unit the distribution of the cenvat credit should be done on the turnover of individual units. Therefore, prior to the said amendment i.e. before 01.04.2012 if the assesse has more than one unit entire credit can be taken in any one of the unit - However in the facts of the present case, the two units are located one in J&K and other in Kadi. As regard the J&K Unit, the appellant are availing exemption Notification 56/2002-CE. Any credit availed by unit who is availing the exemption notification 56/2002-CE the said credit can be utilized only for payment of duty on final product in respect of which exemption under the said respective notification is availed of - In the facts of the present case the credit attributed to J&K Unit was availed by the appellant in their Kadi Unit wherein Notification No. 56/2002-CE is not applicable. Consequently the appellant was neither entitled to take the credit nor able to utilize the same in the Kadi Unit - Therefore, the appellant for wrongly availed and utilized the cenvat credit in respect of advertisement service attributed to J&K unit. The appellant has wrongly availed the cenvat credit in respect of advertisement service attributed to the J&K Unit - appeal dismissed - decided against appellant.
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