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    <title>2015 (3) TMI 293 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the transfer of Cenvat Credit from the 100% EOU to the DTA unit, ruling in favor of the appellant. The decision was based on the physical transfer of goods, including capital goods, inputs, work in progress, and finished goods, to the DTA unit after conversion. The Tribunal considered previous judicial decisions supporting the appellant&#039;s position, setting aside the Revenue&#039;s denial of Cenvat Credit and granting consequential relief.</description>
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