TMI Blog2001 (9) TMI 300X X X X Extracts X X X X X X X X Extracts X X X X ..... d Acetylene Gas. Another plant known as Distillery Division manufactures Rectified Spirit, Extra Neutral Alcohol, Special Denatured Spirit and Ordinary Denatured Spirit. Both the plants hold separate registration with the Central Excise authorities. Vide their letter dated 12-7-2000 addressed to the Commissioner of Central Excise, Allahabad, they applied for amalgamation of their Sugar Division and Distillery Division. They also requested for permission to utilise the Modvat credit lying with them either on inputs or on capital goods of Sugar/Distillery Division for clearance of their final products. They stated that Rule 57AB(1B) of the Central Excise Rules, 1944 also provided that CENVAT credit may be utilised for payment of any duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is order has observed that as per their ground plan both the Sugar Division and Distillery Division are two different units. In between both of these plants, there is a dividing pucca road and also a main gate dividing both the units. He has observed that separate offices and residential accommodation for both the units are clearly distinct. Both the units are separate for all purposes and they are maintaining separate account books for modvat/PLA/production/clearance etc. Thus, there is no reason to treat both the units as one. It is further observed that in Rule 174(3), it is provided that if there are more than one premises requiring registration, he shall obtain separate registration certificate for each of the premises. Consequently, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duly accounted for to the satisfaction of the Commissioner. Rule 57AB(1B). The CENVAT credit may be utilized for payment of any duty of excise on any final products manufactured by the manufacturer or for payment of duty on inputs or capital goods themselves if such inputs are removed as such or after being partially processed, or such capital goods are removed as such. 4. As we have seen above, the Commissioner has denied the request of the appellants for transferring credit from Distillery Division to Sugar Division of the factory by following the provisions of Rule 57AA(d) wherein input is defined to mean all goods used in or in relation to the manufacture of final products. Since molasses - it is observed - is not used as an in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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