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    <title>Cenvat cr - EOU Unit by debonding</title>
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    <description>Accumulated Cenvat Credit of an EOU being debonded can be adjusted against duty on DTA clearances or claimed as a refund; reliance is placed on Rule 17(1) of the Central Excise Rules, Rule 5 of the Cenvat Credit Rules, 2004, Board circular no. 799/32/2004-CX and Notification No. 18/2004-CE (N.T.) recognizing EOUs&#039; entitlement to the Cenvat Credit scheme.</description>
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      <description>Accumulated Cenvat Credit of an EOU being debonded can be adjusted against duty on DTA clearances or claimed as a refund; reliance is placed on Rule 17(1) of the Central Excise Rules, Rule 5 of the Cenvat Credit Rules, 2004, Board circular no. 799/32/2004-CX and Notification No. 18/2004-CE (N.T.) recognizing EOUs&#039; entitlement to the Cenvat Credit scheme.</description>
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