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2016 (10) TMI 305 - CESTAT NEW DELHI

2016 (10) TMI 305 - CESTAT NEW DELHI - TMI - Conversion of DTA unit to EOU - reversal of cenvat credit u/r 3(5) of Cenvat Credit Rules, 2004 - inputs, consumables, work-in-progress on the day of conversion - goods having not manufactured 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 - whether demand of duty and penalty justified on the ground that upon conversion of DTA to EOU the goods lying in that portion of conv .....

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in favor of appellant. - The decision of the case Privi Organics Ltd. not applicable to the present case as during that time the 100% EOU were outside the credit scheme. - Credit available on conversion - demand of duty and penalty not justified - appeal allowed - decided in favor of appellant. - Excise Appeal Nos. 1198 - 1199 of 2008 - Final Order Nos. 53267 - 53268/ 2016 - Dated:- 30-8-2016 - Mr. Justice (Dr.) Satish Chandra, President and Mr. B. Ravichandran, Member (Technical) Shri .....

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paid on inputs and capital goods. After obtaining permission from Development Commissioner, the appellant converted part of their manufacturing unit into an 100% EOU w.e.f. 31.03.2004. The present dispute relates to cenvat credit on inputs, consumables, work-in-progress on the date of conversion of part of DTA unit to EOU. The Revenue entertained a view that the cenvat credit amounting to ₹ 2,15,31,410/- on inputs, capital goods, packing material and work-in-progress transferred from DTA u .....

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redit Rules, 2004. After due process, the case was adjudicated and the original authority confirmed the demand of ₹ 45,31,099/- and imposed penalty of equivalent amount on the first appellant. He also imposed penalty of ₹ 2 lakhs on the EOU unit (second appellant). 2. Ld. Counsel for the appellant submitted that the conversion of a part of the DTA unit to EOU has been approved by the competent authority. There is no physical clearance of any items like inputs, packing material, capit .....

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