TaxTMI 
TaxTMI 
One body corporate paper manufacturing unit located in one district having Excise RC & running business from 2010 and now they applied new Excise RC by same PAN number for their sister unit located in other district because of crossed 1.50 crore. what is the conditions to be followed by this unit. Department advise this unit because of same PAN you will not avail CENVAT..this is true. please reply...
Central Excise Registration
03 Oct 2016 
4 Replies 
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CENVAT credit eligibility may not be denied solely for shared PAN; entitlement depends on input usage and duty payment.
Central issue concerns CENVAT credit eligibility where a manufacturer with one PAN obtained a separate Central Excise registration for a sister unit after turnover crossed the threshold; denial of credit solely because registrations share the same PAN is questionable. Eligibility hinges on whether inputs meet the statutory definition of input credit and whether excise duty is paid; clubbing of turnover for registration thresholds does not automatically bar credit where duty is paid. Querying the jurisdictional range office for a formal provision-based view is recommended. (AI Summary)
Central issue concerns CENVAT credit eligibility where a manufacturer with one PAN obtained a separate Central Excise registration for a sister unit after turnover crossed the threshold; denial of credit solely because registrations share the same PAN is questionable. Eligibility hinges on whether inputs meet the statutory definition of input credit and whether excise duty is paid; clubbing of turnover for registration thresholds does not automatically bar credit where duty is paid. Querying the jurisdictional range office for a formal provision-based view is recommended. (AI Summary)