TMI Blog2014 (9) TMI 861X X X X Extracts X X X X X X X X Extracts X X X X ..... amalgamation, lease or transfer of the factory with the specific provisions for transfer of liability, the Cenvat credit lying unutilized can be transferred. The credit could have been utilized by the DTA unit if it remained to be a DTA without any restriction for payment of duty. Just because the unit got converted to 100% EOU which also became eligible for the Cenvat credit from 6-9-2004 i.e. prior to conversion of the DTA unit to 100%, EOU, credit, in my opinion, cannot be limited to the stock of inputs lying with the assessee. appellant has made out a case in their favour - Decided in favour of assessee. - E/447/2007-SM - Final Order No. 27008/2013 - Dated:- 26-11-2013 - Shri B.S.V. Murthy, Member (T) Shri Anirudh R.J. Nayak, Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. [2013 (292) E.L.T. 96 (Tri.)] and the decision of the Hon ble High Court of Bombay in the case of CCE v. Sandoz Pvt. Ltd. [2013 (291) E.L.T. 325 (Bom.)]. On the other hand, the learned AR submits that the issue in this case is not covered by the decisions cited by the learned Counsel. In this case, credit has been denied only to the extent of the input not being available and Commissioner has allowed the transfer of credit to the 100% EOU to the extent of inputs in stock. To the submission by the learned Counsel that there were work in progress and finished goods in stock which were not taken into account at all by the Department, the learned AR would submit that these details were not furnished and therefore Revenue cannot be faulted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ued under Section 5A. In this case, the manufacturer remains the same. The factory remains the same. Only the status has changed from DTA to 100% EOU. The credit could have been utilized by the DTA unit if it remained to be a DTA without any restriction for payment of duty. Just because the unit got converted to 100% EOU which also became eligible for the Cenvat credit from 6-9-2004 i.e. prior to conversion of the DTA unit to 100%, EOU, credit, in my opinion, cannot be limited to the stock of inputs lying with the assessee. What is to be examined is whether the credit has been taken correctly and was admissible when the same was taken. In my opinion, the decisions relied upon by the learned Counsel, are applicable to the facts of this case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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