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2016 (11) TMI 1164 - CESTAT HYDERABAD

2016 (11) TMI 1164 - CESTAT HYDERABAD - TMI - MODVAT credit - credit lying unutilized in DTA units on the date of conversion of the unit into an EOU - Circular No. 77/99-Cus dt. 18/11/1999 - Held that: - The issue that poses for consideration is no longer res integra as pointed out by the learned counsel for the appellant. In the case of Sun Pharmaceuticals India Ltd. Vs. CCE, Pondicherry [2009 (5) TMI 849 - CESTAT CHENNAI], the Tribunal has held that It is clarified that if the DTA unit has ava .....

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- Appeal dismissed - decided against Department. - Appeal No-E/188/2008 - FINAL ORDER No.A/30932/2016 - Dated:- 5-10-2016 - Ms. Sulekha Beevi, C.S., Member (Judicial) Shri Arun Kumar, Deputy Commissioner(AR) for the appellant. Shri K. Nagraj Rao, Advocate for the respondent. [Order per: Sulekha Beevi, C.S.,] The above appeal has been filed by the Department challenging the order passed by Commissioner(Appeals) which allowed the respondent's CENVAT credit on capital goods and inputs afte .....

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he Central Excise legislation in respect of Central Excise Rules and submitted that the said Circular No. 77/99-Cus was issued invoking provisions of the erstwhile Central Excise Rules 1944. Rule 100H of these Rules did not allow the utilization of credit after conversion from DTA to EOU. Thereafter the Central Excise Rules, 1944 was rescinded and new Central Excise Rules 2001 and later Rules 2002 came into force. That in the new Rules 2001/2002, there is no provision pari materia to Rule 100H o .....

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CCR'04, there exist no provisions barring an EOU from availing cenvat credit of excise duty paid on inputs it received. Rule 100H of CER'44 made various rules including Rule 57A to Rule 57U of CER'44 inapplicable to an EOU. CER'44 have been rescinded. There is also no corresponding rule/provision in CCR '01 or CCR '02. CER'01 and CER'02 contain transitional provisions to the effect that any circulars, instructions, orders, trading notices or other orders issued u .....

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