A. BRIEF FACTS A.1    The Appellant in their factory at Deoband, District Saharanpur manufacture sugar and molasses chargeable to Central Excise Duty. On the other side of the road just opposite sugar mills of the Appellant, there is co-generation power plant which generated power by burning bagasse generated by sugar mill in the course of … Continue reading Common registration under Rule 9 of Central Excise Rules, 2002 can be issued where two or more premises are actually part of the same factory (where processes are interlinked), but are segregated by public road, canal, or railway-line. When two plants even though separated by a public road have to be treated as one factory as their operations are interlinked the Cenvat Credit of capital goods used in the co-generation power plant, Cenvat Credit of Service Tax paid on installation, erection and commissioning of machine, plant, repair and maintenance of plant, etc. would be allowed.