https://www.taxtmi.com/forum/issue?id=111632 A manufacturer with two separately registered jewellery units may adopt different excise procedures: one unit may avail Cenvat credit on input gold and follow the credit-based duty procedure, while the other may forgo Cenvat and follow the presumptive duty procedure. Separate registrations permit different treatments; the clubbing provision applies only for calculating threshold exemption and SSI eligibility, not to require uniform duty or credit treatment across distinct registrations. en-us Wed, 15 Mar 2017 19:10:21 +0530 Thu, 23 Jan 2025 15:55:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111632 A manufacturer with two separately registered jewellery units may adopt different excise procedures: one unit may avail Cenvat credit on input gold and follow the credit-based duty procedure, while the other may forgo Cenvat and follow the presumptive duty procedure. Separate registrations permit different treatments; the clubbing provision applies only for calculating threshold exemption and SSI eligibility, not to require uniform duty or credit treatment across distinct registrations. Discussion-Forum Central Excise Wed, 15 Mar 2017 19:10:21 +0530 https://www.taxtmi.com/forum/issue?id=111632