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2019 (7) TMI 898 - AT - Central ExciseRefund of the amount paid against the Cenvat Credit - Credit pertaining to one unit utilised by other separate unit for payment of duty on goods cleared prior to common single registration - HELD THAT:- The issue has already been settled by this Tribunal in the case of M/S MANGALAM CEMENT LTD. VERSUS CCE, UDAIPUR [2017 (5) TMI 745 - CESTAT NEW DELHI] and it has been held that cenvat credit of capital goods and other input services which have been taken by the appellant with regard to the setting of Mangalam Grinding Unit (MGU) even prior to obtaining single registration, will be available to the appellant firm for utilisation of these credits for payment of Central Excise duty for the finished goods cleared from Unit No. 1. Appeal dismissed - decided against Revenue.
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