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Admissibility of un-utilized cenvat credit of DTA unit converted into EOU

Customs - 41/2016 - Dated:- 30-8-2016 - Circular No. 41/2016-Cus F. No. DGEP/EOU/18/2008/pt. Government of India Department of Revenue Central Board of Excise & Customs Directorate General of Export Promotion New Delhi, 30th August, 2016 To All P .....

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ention is drawn to Circular No. 77/99-Cus dt. 18.11.99 which provided for lapse of unutilized balance modvat credit on conversion of DTA unit into EOU/EHTP/STP unit. 2. Representation has been received that consequent to extension of cenvat credit to .....

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ibited EOU s from availing Modvat Credit of Inputs / Capital Goods under Rule 57A and 57Q. But consequent to supersession of Central Excise Rules, 1944 by Central Excise Rules, 2002 there is no provision similar to Rule 100 H of CER, 1944 which prohi .....

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