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    <title>Cenvat Credit Transfer Allowed: De-bonded 100% EOU Can Transfer Unutilized Credit to DTA Unit.</title>
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      <description>Cenvat credit lying unutilized in the accounts of de-bonded 100% EOU is transferred to their DTA unit - prima facie transfer of cenvat credit available in EOU account to the DTA unit on debonding of EOU is permissible. - AT</description>
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