https://www.taxtmi.com/caselaws?id=438663 The Tribunal allowed the appeal, ruling in favor of the appellant, a hydraulic cylinder manufacturer. It held that transferring CENVAT credit from an EOU unit to a merged DTA unit was legal, as Rule 10 of the CENVAT Credit Rules did not prohibit such transfers. Precedents, including Technocraft Industries (India) Ltd., supported the transfer of credit upon conversion of EOU to DTA units. The Tribunal emphasized the eligibility of the credit initially availed and concluded that the department's demand was not sustainable. The impugned order was set aside, granting consequential relief to the appellant. en-us Mon, 05 Jun 2023 00:00:00 +0530 Tue, 06 Jun 2023 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438663 The Tribunal allowed the appeal, ruling in favor of the appellant, a hydraulic cylinder manufacturer. It held that transferring CENVAT credit from an EOU unit to a merged DTA unit was legal, as Rule 10 of the CENVAT Credit Rules did not prohibit such transfers. Precedents, including Technocraft Industries (India) Ltd., supported the transfer of credit upon conversion of EOU to DTA units. The Tribunal emphasized the eligibility of the credit initially availed and concluded that the department's demand was not sustainable. The impugned order was set aside, granting consequential relief to the appellant. Case-Laws Central Excise Mon, 05 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438663