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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 Principal Chief Commissioners/ Chief Commissioners of Central Excise, Customs & Service Tax, All Principal Chief Commissioners/Chief Commissioners of Customs, All Principal Chief Commissioners/Chief Commissioners of LTU. Madam/Sir, Sub: - reg. Att .....

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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 prohibits the EOU from availing Cenvat Credit of Inputs/ Capital Goods. 4. Moreover Rule 17 of Central Excise Rules 2002 which deals with the removal of goods by an EOU, was amended w.e.f 06-9-2004 to allow use of Cenvat credit for payment of duty by an E .....

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