https://www.taxtmi.com/caselaws?id=429864 Separate excise registrations do not, by themselves, create separate factories where two units are within the same , under common management, and form part of one legal entity; on that basis, CENVAT credit on capital goods was treated as admissible. The commentary also notes that prior departmental correspondence and an earlier identical decision negated any finding of suppression, so the extended limitation period could not be invoked and the demand was time-barred. The impugned order was therefore unsustainable and consequential relief followed. en-us Tue, 01 Nov 2022 00:00:00 +0530 Mon, 07 Nov 2022 09:11:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429864 Separate excise registrations do not, by themselves, create separate factories where two units are within the same , under common management, and form part of one legal entity; on that basis, CENVAT credit on capital goods was treated as admissible. The commentary also notes that prior departmental correspondence and an earlier identical decision negated any finding of suppression, so the extended limitation period could not be invoked and the demand was time-barred. The impugned order was therefore unsustainable and consequential relief followed. Case-Laws Central Excise Tue, 01 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429864