https://www.taxtmi.com/caselaws?id=98649 Modvat credit on capital goods was not available to one manufacturing unit where the goods were received in the name of a separate unit. The two units, though owned by the same company and located adjacent to each other, were treated as distinct manufacturing units, and the capital goods were obtained by the other unit for manufacture of a different excisable product. Credit could not be transferred or claimed by one unit for goods received and used by another unit, and the denial of Modvat credit was upheld. en-us Tue, 21 Aug 2001 00:00:00 +0530 Sat, 21 Jan 2012 14:39:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98649 Modvat credit on capital goods was not available to one manufacturing unit where the goods were received in the name of a separate unit. The two units, though owned by the same company and located adjacent to each other, were treated as distinct manufacturing units, and the capital goods were obtained by the other unit for manufacture of a different excisable product. Credit could not be transferred or claimed by one unit for goods received and used by another unit, and the denial of Modvat credit was upheld. Case-Laws Central Excise Tue, 21 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98649