Admissibility of un-utilized cenvat credit of DTA unit converted into EOU

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....of un-utilized cenvat credit of DTA unit converted into EOU - Reg. All the members of the Trade/ Industry, Trade associations and Chamber of Commerce are hereby informed that the Circular No. 41/2016- cus dated 30.08.2016 in F. No. DGEP/EOU/18/2008/pt./ 1 to 39 of Central Board of Excise and Customs on the above subject is communicated herewith for information, guidance and necessary action. A....

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....of Inputs/ Capital Goods. 4. Moreover Rule 17 of Central Excise Rules' 2002 which deals with the removal of goods by an EOU, was amended w.e.f. 06-9-2004 to allow use of Cenvat credit for payment of duty by an EOU. Rule 10 of Cenvat credit Rule' 2004 provides in unambiguous terms that if manufacturer transfers his factory on account of change in ownership or lease, then the manufacturer ....