9911796707
TMI Blog2013 (3) TMI 185X X X X Extracts X X X X X X X X Extracts X X X X ..... taken by DTA unit of the Respondents, the capital goods and inputs of 100% EOU ceased to be treated as part of 100% EOU and manufacturing operations of 100% EOU were treated as that of DTA unit and therefore it can be theoretically said that inputs and capital goods were transferred to the DTA unit. In view of the fact that 100% EOU and the DTA units were located in the same area and the fact that there was not even a separate registration to show that EOU was considered to be a division of the DTA and once the duty on capital goods and inputs were paid, it can be said that the same stood transferred to the DTA unit - there is nothing wrong in the impugned order taking a view that the credit has been taken correctly in the first instance a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I E. No. 2124, dated 31-12-2007. 2. Based on the advise of the audit party, proceedings were initiated, on the ground that the credit was taken wrongly by the appellant after credit was reversed by the appellant, to demand interest and for imposition of penalty. This has culminated in confirmation of interest on the credit taken immediately after payment of dues for the purpose of debonding up to the date of actual debonding certificate was issued by Development Commissioner and penalty has been imposed. On an appeal filed by the Respondent, Commissioner (A) in the impugned order took the view that there was nothing wrong in taking credit since the same was paid after quantification of the dues. He has also held that the fact that letter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cognized and accepted the declaration submitted by 100% EOU showing the Registration No. of DTA unit in the past. He further submits one of the declarations in support of his claim. Since the EOU was always part of registered premises, removal is only a notional removal and since 100% EOU started functioning as a domestic unit, it has to be held that credit taken is correct. 5. I have considered the submissions made by both the sides. I am inclined to agree with the view taken by the learned Commissioner in the impugned order. In this case physical removal of inputs and capital goods was not possible and never took place since the factory remains where it was and further it was always part of the premises where domestic unit was located a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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