Appellate Authority's CENVAT Credit Restriction Unsupported by Rule 7; Assessee May Distribute Credit Across Units.

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....Distribution of CENVAT credit - Input service - technical consultancy fee - denial on account of nexus - The finding recorded by the Appellate Authority that the assessee is entitled to take credit only in the unit where the product is manufactured is therefore not the mandate of Rule 7 of the Cenvat Credit Rules.....