2008 (5) TMI 61

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....Appellant. Ms. Archana Pandey Tiwari, JCDR, for the Respondent. [Order] - Heard both sides. The appellant filed this appeal against the order-in-appeal passed by Commissioner (Appeals) whereby the credit taken in pursuance to the order-in-Appeal No. 281-283/CE/APPL/Noida dated 14-9-2004 was disallowed on the ground that in view of the Board's circular No. 77/99-Cus. dated 18-11-1999. The app....

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....e contention of the appellant is that Board's circular dated 18-11-1999 is in respect of the credit lying unutilized in respect of the capital goods and not in respect of inputs. In the present case, duty has been paid in respect of goods as the same has been paid from RG 23A Part II. Therefore, the credit cannot be denied. 3. The contention of the revenue is that it is not clear whether the du....

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....nery procured by them prior to their conversion into EOUs. 2. The matter has been examined. It is clarified that if the DTA unit has availed of the Modvat credit on plant, machinery and equipment and also utilized such credit for payment of duty on goods manufactured and cleared before its conversion into EOU/EI-ITP/STP, the same is not required to be demanded on its conversion into EOU/EHTP/ST....