https://www.taxtmi.com/caselaws?id=187962 The Tribunal allowed the appeal, permitting the transfer of unutilized Cenvat credit from the de-bonded EOU unit to the successor DTA unit, based on the precedent set in GTN Exports Ltd. v. CCE. The decision highlighted the absence of legal restrictions on such transfers and deemed the penalty unsustainable in this context. en-us Wed, 02 Sep 2015 00:00:00 +0530 Mon, 14 Nov 2016 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187962 The Tribunal allowed the appeal, permitting the transfer of unutilized Cenvat credit from the de-bonded EOU unit to the successor DTA unit, based on the precedent set in GTN Exports Ltd. v. CCE. The decision highlighted the absence of legal restrictions on such transfers and deemed the penalty unsustainable in this context. Case-Laws Central Excise Wed, 02 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187962