https://www.taxtmi.com/caselaws?id=122223 The Tribunal allowed the appeal, setting aside the penalty and confirming that the denial of credit for transferring duty paid inputs between units was incorrect. The appellant's registration under the Factories Act as one factory with two manufacturing units for branded chewing tobacco was considered valid. The Tribunal held that taking credit in the main unit for inputs used in the second unit was permissible, as the inputs were used in the same factory for manufacturing excisable goods. en-us Thu, 08 Feb 2007 00:00:00 +0530 Thu, 09 Aug 2012 15:03:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122223 The Tribunal allowed the appeal, setting aside the penalty and confirming that the denial of credit for transferring duty paid inputs between units was incorrect. The appellant's registration under the Factories Act as one factory with two manufacturing units for branded chewing tobacco was considered valid. The Tribunal held that taking credit in the main unit for inputs used in the second unit was permissible, as the inputs were used in the same factory for manufacturing excisable goods. Case-Laws Central Excise Thu, 08 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122223