https://www.taxtmi.com/forum/issue?id=110994 Central issue concerns CENVAT credit eligibility where a manufacturer with one PAN obtained a separate Central Excise registration for a sister unit after turnover crossed the threshold; denial of credit solely because registrations share the same PAN is questionable. Eligibility hinges on whether inputs meet the statutory definition of input credit and whether excise duty is paid; clubbing of turnover for registration thresholds does not automatically bar credit where duty is paid. Querying the jurisdictional range office for a formal provision-based view is recommended. en-us Mon, 03 Oct 2016 13:08:07 +0530 Thu, 23 Jan 2025 15:56:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110994 Central issue concerns CENVAT credit eligibility where a manufacturer with one PAN obtained a separate Central Excise registration for a sister unit after turnover crossed the threshold; denial of credit solely because registrations share the same PAN is questionable. Eligibility hinges on whether inputs meet the statutory definition of input credit and whether excise duty is paid; clubbing of turnover for registration thresholds does not automatically bar credit where duty is paid. Querying the jurisdictional range office for a formal provision-based view is recommended. Discussion-Forum Central Excise Mon, 03 Oct 2016 13:08:07 +0530 https://www.taxtmi.com/forum/issue?id=110994