2008 (6) TMI 439

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..... he appellants despite notice. Therefore heard ld. JDR and perused the records. 2. The appellant is contesting denial of refund of credit of Rs. 1,17,847/- which remained unutilized before conversion of his DTA unit into 100% EOU. The credit has been denied according to Board Circular No. 77/99 Cus. dt. 18-11-1999 which clarified, that Cenvat credit in respect of plant and machinery installed in .....

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..... can be granted is when such inputs are used in the manufacture of export product in which the duty paid input credit are used. This is not so in the present case as the appellants are seeking refund of input credit when the unit was not a 100% EOU and relates only to the domestic clearances. 4. Appeal having no merits which accordingly dismissed. (Dictated in Court) - - TaxTMI - TMITax - .....

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