2013 (10) TMI 145

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..... to reverse the balance CENVAT credit available in the books of accounts of the assessee on the date of conversion and utilize the said credit in respect of the clearances effected from the 100% Export Oriented Unit is the question of law - Held that:- Following GTN Exports Ltd. v. Commissioner of Central Excise, Coimbatore [2008 (7) TMI 377 - CESTAT, CHENNAI] and Commissioner of Central Excise, R .....

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..... ze the said credit in respect of the clearances effected from the 100% Export Oriented Unit is the question of law in this appeal. 2. The Tribunal has held that the assessee is entitled to avail the credit in balance as on the date of conversion by relying upon the decisions by the Tribunal in Sun Pharmaceuticals Industries Ltd. v. Commissioner of Central Excise, Pondicherry - 2010 (251) 312 (Tr .....

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