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CENVAT credit - the activities of the assessee at the two separate premises in question were clearly interlinked. 'Factory' under Section 2(e) of the Act, means any premises where part of manufacturing processes connected with the production of goods is carried on - Tribunal has made no error in allowing the assessee to utilize CENVAT credit on capital goods against the duty payment on sugar and molasses. - HC
CENVAT credit - the activities of the assessee at the two separate premises in question were clearly interlinked. 'Factory' under Section 2(e) of the Act, means any premises where part of manufacturing processes connected with the production of goods is carried on - Tribunal has made no error in allowing the assessee to utilize CENVAT credit on capital goods against the duty payment on sugar and molasses. - HC
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