Cenvat credit transfer permitted on DTA to EOU conversion, restoring admissibility and withdrawing prior circular. Un-utilized Cenvat credit held by a DTA unit at the date of conversion into an EOU is admissible for transfer because the current Central Excise Rules and Cenvat Credit Rules permit EOUs to use Cenvat credit for duty payment and allow transfer of unutilized credit on change of ownership; therefore the prior circular directing lapse of such credit is withdrawn.