TMI Blog2015 (3) TMI 293X X X X Extracts X X X X X X X X Extracts X X X X ..... on payment of duty. Therefore, the appellants are entitled to take Cenvat Credit in DTA unit which was lying unutilized with the books of accounts of 100% EOU unit, which has been allowed by the Hon'ble Madras High Court in the case of CESTAT (2008 (7) TMI 116 - HIGH COURT MADRAS). In these terms, we set aside the impugned order and allow the appeal with consequential relief if any - Decided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the 100% EOU at the time of conversion into DTA unit. The capital goods, work in progress and finished goods were transferred to the DTA unit after payment of duty applicable thereon. Later on, Cenvat credit as per books of account of 100% EOU was transferred to DTA unit. The Revenue raised the objection that at the time of taking Cenvat Credit in DTA unit, the goods were not physically transf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so transferred along with the factory and the inputs or capital goods on which credit has been availed of are duly accounted for to the satisfaction of Dy. Commissioner/Asstt. Commissioner of Central Excise. The capital goods which were on lease were returned by the appellants to its owner, is not in dispute. Further on perusal or para 16 of the impugned order we find that the appellant shifted al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of Rule 10 would be rendered redundant. Further the Ld. Commissioner while confirming the demand has referred to the Order-in-Original dated 31.10.2006, in this referral we find that the said order has been set aside by the Tribunal vide order No. A-479/2007/C.E.I(EB) dated 26.6.2007 and the appeal filed by the department against the order of the Tribunal has been dismissed by the Hon'ble Bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d goods on payment of duty. Therefore, the appellants are entitled to take Cenvat Credit in DTA unit which was lying unutilized with the books of accounts of 100% EOU unit, which has been allowed by the Hon'ble Madras High Court in the case of CESTAT (supra). In these terms, we set aside the impugned order and allow the appeal with consequential relief if any. Stay application is also disposed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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