Cenvat Set off against Centralised Registration

[Manoj Sharma]

Dear Sir,

We have two locations and obtained centralised certificate, my query is :

Can We Utilized Cenvat credit of one unit for the payment of other unit ?

Regards

Manoj

AI Summary

Cenvat credit can be utilised across units under centralised registration, including distribution through ISD and LTU.
A centralised registration permits utilisation of CENVAT credit of one unit to pay the duty liability or service tax of another unit. Credits may be distributed via an Input Service Distributor or utilised under Large Taxpayer Unit/centralised registration to discharge liabilities across locations.