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of <h1>CESTAT Bangalore rules in favor of petitioner on CENVAT credit transfer, waives pre-deposit</h1> <h3>APL Peroxy Chemicals Ltd. Versus Commissioner of Central Excise</h3> APL Peroxy Chemicals Ltd. Versus Commissioner of Central Excise - TMI The Appellate Tribunal CESTAT, Bangalore heard a stay petition regarding a case where a company de-bonded its 100% E.O.U. unit and transferred CENVAT credit balance to another unit's PLA account. The tribunal found no justification for the demand and penalty imposed, stating that the balance could have been refunded in cash. Pre-deposit of dues was waived, and recovery was stayed pending appeal. (2012 (12) TMI 709 - CESTAT, Bangalore)
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