https://www.taxtmi.com/caselaws?id=412 Modvat credit could not be denied merely because different production lines were separately registered under central excise where the record showed only one juridical person and one factory. The yarn unit had no separate legal status, both lines operated in the same factory, and electricity was supplied by common generators to both. On those facts, the legal position remained that there was one manufacturer and one factory, so credit on duty-paid inputs received in that factory was admissible. en-us Wed, 01 Feb 2006 00:00:00 +0530 Sun, 13 Apr 2008 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412 Modvat credit could not be denied merely because different production lines were separately registered under central excise where the record showed only one juridical person and one factory. The yarn unit had no separate legal status, both lines operated in the same factory, and electricity was supplied by common generators to both. On those facts, the legal position remained that there was one manufacturer and one factory, so credit on duty-paid inputs received in that factory was admissible. Case-Laws Central Excise Wed, 01 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412