2019 (10) TMI 580

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....y, DC (AR) ORDER PER: DR.D.M. MISRA This appeal is filed against OIO No.07/ANS-07/Jubilant/Th-I/2012, dt.07.11.2012, passed by the CCE, Thane-I. 2. Briefly stated the facts of the case are that the Appellants were working as an 100% EOU till 08.12.2011 and registered with Central Excise Department. The Appellant, thereafter, opted to become a DTA unit and final de-bonding took place on 18.12.....

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.... EOU to DTA unit, continued to retain the same Central Excise registration, hence the credit lying in balance as on the date of de-bonding ought to be admissible and has been rightly transferred to the DTA unit. It is his contention that the issue of admissibility of CENVAT Credit lying in balance in the accounts of 100% EOU, on the date of its conversion to DTA unit, is no more res integra and co....

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....at the issue has been considered by this Tribunal in series of judgments viz. Technocraft Industries (India) Ltd Vs CCE (supra), Tecumseh Products India P.Ltd Vs CC,CE&ST (supra), Hyderabad-IV, John Deere India Pvt. Ltd Vs CCE(supra), Pune-III and CCE, Thane-I Vs Sequent Scientific Ltd(supra). It has been consistently held by the Tribunal in all these cases that the CENVAT Credit lying in balance ....