2014 (9) TMI 711

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....e Appellant. Shri Parmod Kumar, JC (AR), for the Respondent. ORDER The applicant had two units adjacent to each other. One of the units was clearing goods into DTA and the other unit was functioning as a 100% EOU. Both the units were taking Cenvat credit separately. During 2007, both the units got merged as per Rules and procedures to be followed for the said purpose and became one DTA un....

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.... no reason to deny the credit in the hands of the merged unit. He relies on the unconditional stay order passed by the Mumbai Bench of the Tribunal in the case of Technocraft Industries (India) Ltd. v. CCE - 2011 (274) E.L.T. 446 which granted unconditional waiver in identical situation. He also relies on the decision of the Tribunal in the case of Sun Pharmaceuticals Industries Ltd. v. CCE - 2010....