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2011 (4) TMI 724 - AT - Central ExciseThe appellant was a DTA unit and got converted into a 100% EOU w.e.f. 14/07/2004. The appellant did not reverse the CENVAT credit available in the books of accounts at the time of conversion from DTA unit to 100% EOU. - held that:- at the material time the CER or CCR did not contain any provision barring the 100% EOUs from availing cenvat credit or utilizing the same for payment of duty on excisable goods removed to the DTA or for payment of duty on goods exported under claim for rebate. Also there exists no bar for a DTA unit carrying over inputs and the cenvat credit balance in its accounts when it got converted into an EOU. - Decided in favor of assessee.
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