2013 (10) TMI 145

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.... Shri Prakash Shah i/b PDS Legal, for the Respondent. JUDGMENT P.C. : Whether the CESTAT was justified in holding that the respondent-assessee, a DTA unit converted into a 100% Export Oriented Unit with effect from 14-7-2004 was not required to reverse the balance CENVAT credit available in the books of accounts of the assessee on the date of conversion and utilize the said credit in respec....