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2011 (10) TMI 206 - AT - Central ExciseRefund Claim of Cenvat - DTA converted into 100% EOU - Held that:- Rule 100H of Central excise after conversion into a 100% EOU, the appellants are not entitled to the MODVAT Scheme - CBEC Circular No. 77/99 is very clear in this regard and MODVAT credit if any lying in the balance of a DTA unit is liable to lapse after conversion into a 100% EOU.
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