https://www.taxtmi.com/forum/issue?id=1980 Unutilised cenvat and service tax credits of an EOU converted to DTA may be utilised under the new registration for the same unit provided the fact is declared to the excise department and the unit resumes activities entitling cenvat claims; rules do not expressly deny such utilisation and references to provisions applicable to small manufacturers may guide procedural application. en-us Fri, 11 Jun 2010 17:43:21 +0530 Thu, 23 Jan 2025 15:58:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1980 Unutilised cenvat and service tax credits of an EOU converted to DTA may be utilised under the new registration for the same unit provided the fact is declared to the excise department and the unit resumes activities entitling cenvat claims; rules do not expressly deny such utilisation and references to provisions applicable to small manufacturers may guide procedural application. Discussion-Forum Central Excise Fri, 11 Jun 2010 17:43:21 +0530 https://www.taxtmi.com/forum/issue?id=1980