https://www.taxtmi.com/caselaws?id=214568 A unit converted from a DTA unit into a 100% EOU could carry forward and utilise unutilised Cenvat credit on inputs and capital goods because the conversion occurred after the 06.09.2004 amendment, under which EOUs could pay duty through PLA as well as Cenvat credit. The Tribunal view supporting continuity of such credit was treated as applicable, and the departmental circular relied on by Revenue did not override that position. The carry forward of the credit was therefore considered permissible, and the Revenue objection was rejected. en-us Fri, 22 Jun 2012 00:00:00 +0530 Mon, 28 Aug 2017 12:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214568 A unit converted from a DTA unit into a 100% EOU could carry forward and utilise unutilised Cenvat credit on inputs and capital goods because the conversion occurred after the 06.09.2004 amendment, under which EOUs could pay duty through PLA as well as Cenvat credit. The Tribunal view supporting continuity of such credit was treated as applicable, and the departmental circular relied on by Revenue did not override that position. The carry forward of the credit was therefore considered permissible, and the Revenue objection was rejected. Case-Laws Central Excise Fri, 22 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214568