Cenvat credit availment in respect of spares

anup (Trainee) (30 Points)

23 November 2011  

One unit which has been separately registered under excise act purchases stores and spares in respect of other units which are subsquently sent to various other units for consumption which are also separately registered. All units are under the same Company but registration under excise act is separate in all units. If cenvat credit needs to be availed on such spares then can it be claimed by purchasing unit or consumption unit and if it is to be consumed by consumption unit then what records needs to be maintained by purchasing and consumption units both