https://www.taxtmi.com/caselaws?id=762232 CESTAT Ahmedabad allowed the appeal of an EOU that converted to DTA operations. The tribunal set aside demands totaling Rs. 15,88,21,859 comprising CENVAT credit denial (Rs. 10,77,05,805), Rule 10 CCR demand (Rs. 4,21,16,159), and PLA balance transfer denial (Rs. 7,89,895). The court held that registration of premises is not mandatory for credit availment, Rule 10 CCR provisions don't apply to EOU-DTA conversions, and no legal bar exists preventing debonded EOU units from availing credit in DTA operations post-conversion. The department's contradictory stance of accepting duty payments while denying credits was rejected. en-us Tue, 26 Nov 2024 00:00:00 +0530 Thu, 28 Nov 2024 07:48:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762232 CESTAT Ahmedabad allowed the appeal of an EOU that converted to DTA operations. The tribunal set aside demands totaling Rs. 15,88,21,859 comprising CENVAT credit denial (Rs. 10,77,05,805), Rule 10 CCR demand (Rs. 4,21,16,159), and PLA balance transfer denial (Rs. 7,89,895). The court held that registration of premises is not mandatory for credit availment, Rule 10 CCR provisions don't apply to EOU-DTA conversions, and no legal bar exists preventing debonded EOU units from availing credit in DTA operations post-conversion. The department's contradictory stance of accepting duty payments while denying credits was rejected. Case-Laws Central Excise Tue, 26 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762232