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M/s Lupin Limited Versus CCE, Bhopal

2016 (10) TMI 305 - CESTAT NEW DELHI

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 converted unit would amount to removal of these g .....

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f 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 Rahul Tangri, Advocate for the appellant Shr .....

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ning 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 unit to 100% EOU on the date of such conversio .....

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e 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, capital goods or in-process material. Hence, the q .....

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