https://www.taxtmi.com/caselaws?id=221418 Cenvat credit on duty paid inputs and capital goods of a de-bonded 100% EOU was correctly availed by the domestic unit even though the debonding certificate had not yet been issued. Because both units operated in the same and there was no separate EOU registration, the goods were treated as having moved notionally to the DTA unit despite the absence of physical removal or a separate invoice-based transfer. As the credit itself was validly taken after payment of applicable duties on debonding, the demand for interest failed because its basis disappeared. en-us Fri, 12 Oct 2012 00:00:00 +0530 Fri, 08 Mar 2013 18:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221418 Cenvat credit on duty paid inputs and capital goods of a de-bonded 100% EOU was correctly availed by the domestic unit even though the debonding certificate had not yet been issued. Because both units operated in the same and there was no separate EOU registration, the goods were treated as having moved notionally to the DTA unit despite the absence of physical removal or a separate invoice-based transfer. As the credit itself was validly taken after payment of applicable duties on debonding, the demand for interest failed because its basis disappeared. Case-Laws Central Excise Fri, 12 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221418