2012 (12) TMI 709

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.... sides on the stay petition. 2. The appellant-company had two units, one a 100% E.O.U. and the other a DTA unit. The 100% E.O.U. was de-bonded on payment of applicable duties with effect from 1.5.2008. At the time of de-bonding, they had a balance of CENVAT credit of Rs.6,25,949/- in their PLA and this amount was transferred to the PLA of the first unit. The present demand is on the ground that t....