I guess it depend how exactly you define 'elite'. There have been units given elite status before they have even seen combat. Paratroopers from most countries were called elite simply on the basis of their roll, which required long periods without support behind enemy lines. The Pz Lehr was considered elite because it was made up of experianced instructors. But they had seen combat in different units not together. The 1st and 2nd SS were still called elite in Dec 44, even thogh they ere shadows of their former selves, woith many of the exoerianced men either dead to sent to form othe units.

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'England confides that every man will do his duty' Nelson
'I'm a Norfolk man, and glory in being so' Nelson

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