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2014 (11) TMI 71 - AT - Central ExciseDenial of CENVAT credit - conversion of DTA to 100% EOU - Held that:- on conversion of DTA to 100% EOU the assessee is entitled to avail CENVAT credit on inputs as well as capital goods lying in their factory at the time of conversion. - Following decision of Sandoz Pvt. Ltd. vs. CCE [2013 (10) TMI 145 - BOMBAY HIGH COURT] - Decided in favour of assessee.
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