https://www.taxtmi.com/caselaws?id=122471 Modvat credit on duty-paid inputs was held admissible where one manufacturer operated two production lines in the same factory, even though the units had separate excise registrations. The record showed only one juridical person, and the synthetic yarn facility was not a separate legal entity. Because Rule 57AB allowed credit on inputs received in the factory, the separate registrations did not change the underlying character of the manufacturer or the factory. The denial of credit on the footing of separate entities was unsustainable, and the credit was restored. en-us Wed, 01 Feb 2006 00:00:00 +0530 Fri, 22 Mar 2024 12:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122471 Modvat credit on duty-paid inputs was held admissible where one manufacturer operated two production lines in the same factory, even though the units had separate excise registrations. The record showed only one juridical person, and the synthetic yarn facility was not a separate legal entity. Because Rule 57AB allowed credit on inputs received in the factory, the separate registrations did not change the underlying character of the manufacturer or the factory. The denial of credit on the footing of separate entities was unsustainable, and the credit was restored. Case-Laws Central Excise Wed, 01 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122471