2014 (8) TMI 333

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....he Applicant : R. C. Shukla For the Respondent : Ved Byas Misra ORDER The brief facts of the case are that the assessee is engaged in the manufacturing of Sugar, Molasses and its bye-product Rectified Spirit and Dematured Spirit. On 29.01.2001, the assessee applied for single registration to cover both the units namely Distillery and Sugar Unit. The Superintendent of Central Excise vis....

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....ence pertaining to following two questions:- (a) Whether the amalgamation of two units (manufacturing distinct products) and in turn utilization of accumulated modvat credit of one unit for clearance of final product of another unit can be allowed under Rule 57AF of Central Excise Rules, 1944, when there are practically two separate premises for Central Excise purposes, which requires separate ....

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....stration certificate for each of the premises." In the instant case, the Tribunal observed that both the units of the assessee are working in the same factory premises as per the approved revised plan. Both the units have been allotted a common PAN by the Income-tax Department for the purpose of joint assessment. Similarly, both the units filed the trade tax returns in the common name of M/s. S....