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2018 (4) TMI 590

its debonding to be a DTA? - Held that: - There is no dispute as to the fact that the respondent is functioning under a Central Excise registration when they were an EOU and the same registration number was continued as DTA unit - reliance placed in the case of Tecumseh Products India P. Ltd. Versus C.C.,C.E. & S.T., Hyderabad-IV [2015 (9) TMI 1487 - CESTAT BANGALORE], where it was held that there being no law prohibiting carrying forward unutilized CENVAT credit it cannot be held against the assessee - appeal dismissed - decided against Revenue. - APPEAL No: E/85584/2017 - A/85666 / 2018 - 12-3-2018 - Shri M V Ravindran, Member (Judicial) Shri S.J. Sahu; Assistant Commissioner (AR) for appellant Shri PK Shetty, Advocate for respondent This .....

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orised Representative draws my attention to the grounds of appeal in the appeal memorandum and submits that provisions of Rule 10 will not apply to the case in hand for the transfer of credit as the provisions do not apply for transfer of credit from EOU to DTA. Reliance placed by the first appellate authority on the various case laws appears seems to be erroneous and the GOI (reviewing authority) under Section 35EE of Central Excise Act, 1944 in the case of Technocraft Industries (India) Ltd. v. Before the Government of India, Ministry of Finance [2014 (313) ELT 888 (Gol)] has specifically stated that a manufacturer EOU, after debonding, cannot carry forward unutilized credit. 5. Learned Counsel submits that an identical issue come up befo .....

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t on 27-12-2007 lying unutilized in the accounts of EOU unit at the time. of de-bonding and exit from the EOU. xxxxx 5.2 The main case law cited by the appellant in support is GTN Exports Ltd. v. CCE (supra) decided by the CESTAT, Chennai. In this case CESTAT allowed an EOU to take the credit of its predecessor domestic tariff area unit (DTA unit) citing that Rule 10 of Cenvat Credit Rules did not prohibit availment of such credit at the time of conversion of DTA to EOU. By applying the same rational we are unable to understand how the department would prohibit an EOU, when it is converting itself to a DTA scheme, to take the credit of the balance credit lying with the predecessor EOU. There is no logic and rational in the department's .....

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