TMI Blog2016 (10) TMI 305X X X X Extracts X X X X X X X X Extracts X X X X ..... 2003 - whether demand of duty and penalty justified on the ground that 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? - Reference made to the case of Privi Organics Ltd. vs. CCE, Raigad [2015 (10) TMI 287 - CESTAT MUMBAI]. Held th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 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 198 - 202, New Industrial Area No. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 adjudicated and the original authority confirmed the demand of ₹ 45,31, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. The denial of credit and imposition of penalty is justified. 4. We have heard both the sides and examined the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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