https://www.taxtmi.com/caselaws?id=383202 Common registration for both units meant credit linked to the grinding unit could not be denied merely because it was taken before formal grant of registration. Once the units were treated as a single registered entity, the Cenvat credit framework did not prohibit a common credit pool for the integrated unit, and the credit attributable to the grinding unit merged into the consolidated registration. The refund claim for the amount deposited towards credit utilisation was therefore maintainable, and the assessee was entitled to the refund. en-us Mon, 07 Jan 2019 00:00:00 +0530 Fri, 19 Jul 2019 07:46:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383202 Common registration for both units meant credit linked to the grinding unit could not be denied merely because it was taken before formal grant of registration. Once the units were treated as a single registered entity, the Cenvat credit framework did not prohibit a common credit pool for the integrated unit, and the credit attributable to the grinding unit merged into the consolidated registration. The refund claim for the amount deposited towards credit utilisation was therefore maintainable, and the assessee was entitled to the refund. Case-Laws Central Excise Mon, 07 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383202