2008 (10) TMI 458

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....Appellant. Shri Sameer Chitkara, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - After examining the records and hearing both sides, we note that the appellants were working as a DTA unit prior to 28-4-2006 and that they were converted to 100% EOU on the said date as permitted by Development Commissioner. On the date of conversion, they had accumulated capital goods cred....