CENVAT Credit Use Across Units Valid Without Pro Rata Distribution; No Prior Restriction in 2004 Rule 7.

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....CENVAT credit - input service distributor (ISD) - The objection of the department that the credit from one unit was utilized for the purpose of duty liability of other unit without pro rata distribution by the input service distributor therefore would not survive in view of no previous restriction of this nature flowing from Rule 7 of the Rules of 2004 - HC....