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RAMU (Querist)
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31 August 2009 Dear Experts,

We are Battery Manufacturing Co. with Register of Central Excise. We are sending Battery from Unit-i to Unit-II after making Excise Invoice. In Unit-I we are paying Excise duty to the department. Now can we take credit (CENVAT) the same amount in Unit-II?
Thanks and regards,
R.Dutta

CH.LN.Sastry,MCom, LLB, M.Phil

CH.LN.Sastry,MCom, LLB, M.Phil (Expert)
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05 September 2009 If you are having seperate excise registrations for unit-1 and unit-II then, you can take Cenvat Credit in Unit-II.

Unit-II should be manufacturers of excisable goods.

The goods received by unit-ii should be involvement of manufacutring of product(i.e. inputs/consumables/capital goods).

For more details refer Rule-3 of Cenvat Credit Rules, 2004.