https://www.taxtmi.com/caselaws?id=331678 The Tribunal held that a 100% Export Oriented Unit (EOU) is entitled to transfer and utilize the unutilized CENVAT credit from a Domestic Tariff Area (DTA) unit upon conversion. Relying on judicial precedents and the absence of specific provisions barring EOUs from availing such credits, the Tribunal allowed the appeal, setting aside the previous order and granting consequential relief to the appellant. This decision reaffirmed the established legal position supporting the transfer of CENVAT credit from DTA units to EOUs. en-us Thu, 25 Aug 2016 00:00:00 +0530 Tue, 30 Aug 2016 20:53:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331678 The Tribunal held that a 100% Export Oriented Unit (EOU) is entitled to transfer and utilize the unutilized CENVAT credit from a Domestic Tariff Area (DTA) unit upon conversion. Relying on judicial precedents and the absence of specific provisions barring EOUs from availing such credits, the Tribunal allowed the appeal, setting aside the previous order and granting consequential relief to the appellant. This decision reaffirmed the established legal position supporting the transfer of CENVAT credit from DTA units to EOUs. Case-Laws Central Excise Thu, 25 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331678