2016 (11) TMI 1164

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....Advocate for the respondent. [Order per: Sulekha Beevi, C.S.,] The above appeal has been filed by the Department challenging the order passed by Commissioner(Appeals) which allowed the respondent's CENVAT credit on capital goods and inputs after the conversion from DTA to EOU. On behalf of the Department, the learned AR Shri Arun Kumar advanced his arguments relying upon the Circular No.....

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....1/2002, there is no provision pari materia to Rule 100H of the erstwhile Central Excise Rules. The learned counsel submitted that the issue stands covered by the judgments passed by the Tribunal in the case of S Pharmaceuticals India Ltd. Vs. CCE, Pondicherry [2010(251) ELT 312 (Tri. Chennai)]. 3. I have heard both sides. The issue that poses for consideration is no longer res integra as pointe....

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....orce on the date the erstwhile rules were rescinded shall, to the extent they are relevant and consistent with the new set of rules shall be deemed to be valid. CBEC Circular No. 77/99Cos., dated 18-11-99 is reproduced below . "Paragraph 9.28 of the EXIM Policy, 1997-2002 provides that existing DTA units may also apply for conversion into an, EOU/EHTP/STP but no concession in duties and taxes w....