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2015 (10) TMI 2272 - AT - Central ExciseDenial of Carry forward of CENVAT Credit - Conversion of DTA to EOU - Held that:- It can be seen from the Rule 11(3) that it will apply only in the situation where final products are exempted. Undisputed fact is that the final products manufactured by appellant in EOU and cleared for export are not dutiable, but the very same final products when cleared into DTA becomes dutiable hence the provisions of Section 5A of the Central Excise Act, 1944 which are sought to be applied by the adjudicating authority and the learned D.R., will not apply as the said provision of Section 5A are in respect of the goods which are fully exempted from payment of duty. Holistic reading of the provisions of Rule 11(3) would indicate that it will apply only in the case when final products are totally exempted. This view has been held by this Tribunal in final order [2015 (10) TMI 844 - CESTAT MUMBAI] in the appellant s own case. - impugned order is unsustainable and liable to be set aside - Decided in favour of assessee.
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