https://www.taxtmi.com/caselaws?id=96472 On amalgamation of two divisions of the same manufacturer, unutilized CENVAT credit could be transferred from one division to the other where the conditions in the credit rules were satisfied. Rule 57AF permitted transfer of credit on merger, amalgamation or other transfer, and Rule 57AB(1B) allowed credit to be used for duty on final products manufactured by the assessee. A narrower view based on the separate use of inputs in each product line, or on physical separation and separate records between divisions, was inconsistent with the statutory scheme. Common central excise registration could therefore not be refused on that basis. en-us Mon, 03 Sep 2001 00:00:00 +0530 Wed, 21 Dec 2011 18:54:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96472 On amalgamation of two divisions of the same manufacturer, unutilized CENVAT credit could be transferred from one division to the other where the conditions in the credit rules were satisfied. Rule 57AF permitted transfer of credit on merger, amalgamation or other transfer, and Rule 57AB(1B) allowed credit to be used for duty on final products manufactured by the assessee. A narrower view based on the separate use of inputs in each product line, or on physical separation and separate records between divisions, was inconsistent with the statutory scheme. Common central excise registration could therefore not be refused on that basis. Case-Laws Central Excise Mon, 03 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96472