CENVAT Credit Transfer: DTA to EOU Allowed for Inputs, Not Capital Goods, per CBEC Regulation.

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....Transfer of cenvat credit by the respondent from its DTA Unit to EOU Unit - transfer of cenvat credit availed on capital goods only, has been barred by the CBEC from being transferred to an EOU from a DTA Unit and not the credit availed in respect of the inputs. - AT....