https://www.taxtmi.com/caselaws?id=246562 CESTAT held that two manufacturing units of the same parent company, not separate legal persons and operating under a common balance sheet, constitute an integrated unit with captive mines. Because the mines do not supply other assessees and were allotted to the first unit but used by both, Cenvat/Modvat credit on capital goods related to those mines is available to both units. Decision rendered in favour of the assessee, following relevant SC precedent. en-us Tue, 21 Aug 2012 00:00:00 +0530 Thu, 21 Aug 2025 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246562 CESTAT held that two manufacturing units of the same parent company, not separate legal persons and operating under a common balance sheet, constitute an integrated unit with captive mines. Because the mines do not supply other assessees and were allotted to the first unit but used by both, Cenvat/Modvat credit on capital goods related to those mines is available to both units. Decision rendered in favour of the assessee, following relevant SC precedent. Case-Laws Central Excise Tue, 21 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246562