https://www.taxtmi.com/caselaws?id=183917 CENVAT credit taken on raw materials before conversion of a manufacturing unit into a 100% Export Oriented Unit did not require reversal merely because the unit thereafter operated as an EOU and used the inputs in manufacture. The unit remained the same establishment, the credit attached to the goods was not altered by the conversion, and the materials were not removed from the premises in the sense contemplated by the credit rules. In the absence of any express provision in the CENVAT Credit Rules, 2002 mandating reversal on conversion, the demand could not be sustained. en-us Tue, 06 Oct 2015 00:00:00 +0530 Fri, 11 Nov 2016 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183917 CENVAT credit taken on raw materials before conversion of a manufacturing unit into a 100% Export Oriented Unit did not require reversal merely because the unit thereafter operated as an EOU and used the inputs in manufacture. The unit remained the same establishment, the credit attached to the goods was not altered by the conversion, and the materials were not removed from the premises in the sense contemplated by the credit rules. In the absence of any express provision in the CENVAT Credit Rules, 2002 mandating reversal on conversion, the demand could not be sustained. Case-Laws Central Excise Tue, 06 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183917