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TMI Blog2016 (10) TMI 305X X X X Extracts X X X X X X X X Extracts X X X X ..... t Shri G. R. Singh, DR for the Respondent ORDER These two appeals are directed against common adjudication order dated 10.03.2008 passed by the Commissioner of Central, Bhopal. The brief facts of the case are that the appellant are engaged in the manufacture of bulk drugs and medicaments liable to Central Excise duty. There manufacturing plant is located at 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... actured or used in DTA unit and the same also could not have been procured under CT-3 certificate in terms of Notification No. 22/2003. Upon conversion of DTA to EOU the goods lying in that portion of converted unit would amount to removal of these goods and thereby attract the reversal of credit in terms of Rule 3(5) of Cenvat Credit Rules, 2004. After due process, the case was adjudi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms. Finally, the learned Counsel submitted that the matter is settled in their favour in their own case by the Tribunal vide Final Order No. 52172/ 2016- dated 14.06.2016. He also relied on various case laws in support of his submission. 3. Learned AR reiterated the findings of the original authority and held that the premises of the new EOU is different though adjacent. & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re outside the credit scheme. Reliance was also placed on Sun Pharmaceuticals Ind. Limited vs. CCE, Pondicherry - 2010 (251) ELT 312 (Tri. Chennai). 5. As the issue has been categorically held in favour of the appellant in their own case by the Tribunal as mentioned above. We find that the impugned order is liable to be set-aside. Accordingly, we set-aside the impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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