https://www.taxtmi.com/caselaws?id=34502 The EOU, GTN, was found eligible for Cenvat credit balance on conversion from a DTA unit. The Tribunal allowed the appeal, confirming the eligibility of the EOU for the Cenvat credit balance and the correctness of duty payment on removal of inputs as such. The Tribunal held that EOUs could avail the balance credit on conversion, and the EOU's manufacturing for DTA clearances supported their claim. The order to reverse credit on removal of inputs as such was upheld in line with Rule 3(5) of CCR '04. en-us Wed, 16 Jul 2008 00:00:00 +0530 Mon, 07 Sep 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34502 The EOU, GTN, was found eligible for Cenvat credit balance on conversion from a DTA unit. The Tribunal allowed the appeal, confirming the eligibility of the EOU for the Cenvat credit balance and the correctness of duty payment on removal of inputs as such. The Tribunal held that EOUs could avail the balance credit on conversion, and the EOU's manufacturing for DTA clearances supported their claim. The order to reverse credit on removal of inputs as such was upheld in line with Rule 3(5) of CCR '04. Case-Laws Central Excise Wed, 16 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34502