2015 (3) TMI 290

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....haran, Supdt. (AR) ORDER Per P.K. Das 1. The applicants are engaged in the manufacture of Pistons. The applicant was working under 100% EOU, which was converted into a DTA unit. The issue involved is whether at the time of converting from 100% EOU to DTA, the applicant is eligible to avail the accumulated cenvat credit lying unutilized in 100% EOU to their DTA unit. 2. After hearing bo....

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....reproduced below :-        "5. We have considered the submission made by both sides and perused the records. On the perusal of the records, we find that there is no dispute that the credits which were taken by the 100% EOU were on duty paid documents and procurements. It is also undisputed that after de-bonding was done, the said credit was allowed to be transferre....

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....d that the 100% EOU is a unit of the very same appellant and there is no separate entity. If the cenvat credit is not transferred to the DTA unit, Revenue would have to refund the amount in case to the 100% EOU, if in accordance with law. We find that the Boards circular dated 23-9-2004 would be applicable in this case. In our view, the appellant have made out a prima facie case for complete waiv....