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2. Since we have heard extensive arguments of both sides, we dispose of these Appeals by the present order.

3. The assessee has pointed out that it is a company duly incorporated under the Indian Companies Act, 1956. The respondent exercises powers and discharges duties conferred upon him under the Central Excise Act, 1944. The appellants are engaged inter alia in manufacture of rolled products of iron and vikrant 4/20 906-CEXA-83-2016.odt steel falling under Chapter 72 of the Central Excise Tariff Act, 1985. There are six factories of M/s. Sanvijay Group of Industries (for short, "Sanvijay Group"). Out of six factories, five are located in MIDC, Hingna Road, Nagpur and one is located at MIDC, Butibori. In para 7 of the memo of Central Excise Appeal No.114 of 2016, the names of six factories and their addresses are set out. It is stated that the present Appeal (Central Excise Appeal No.114 of 2016) concerns the first of the units/companies, namely M/s. Sanvijay Rolling & Engineering Ltd. It is stated that the appellants as well as the other units received the duty paid blooms, which is their main raw material used for the manufacture of different types of rolled products. The appellants take cenvat credit of the duty paid on the raw materials received from the supplier. It is stated that four units of Sanvijay Group have a common prefix, namely "Sanvijay". It is stated that one of the group companies M/s. Sanvijay Steel Private Limited, Butibori, Nagpur and three other units located at Hingna Road, Nagpur share the same name.