Deptt. can’t deny credit to one unit of assessee, if credit allowed to another unit [2015] 58 taxmann.com 29 (Mumbai – CESTAT)

Cenvat Credit : Where, in assessee’s own case, in respect of their Hinjewadi Unit, benefit of credit on outward freight services has been extended for period after 1-4-2008, same benefit cannot be denied to assessee’s Chakan Unit i.e., Deptt. can’t treat two units of same assessee differently so as to confer benefit to one unit and denying it to another.

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