2015 (3) TMI 290

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..... TAT, BANGALORE), we waive the predeposit of entire amount of duty along with interest and penalty and stay its recovery till disposal of the appeal - Stay granted. - E/40856/2014 - MISC ORDER No.41373/2014 - Dated:- 12-8-2014 - Shri P.K. Das and Shri R. Periasami, JJ. For the Appellant : Ms.Sridevi, Advocate For the Respondent : Shri K.P. Muralidharan, Supdt. (AR) ORDER Per .....

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..... bunal in the following cases :- (i) Technocrat Industries (India) Ltd. Vs CCE Thane 2011 (274) ELT 446 (Tri. - Mumbai) (ii) Tecumseh Products India P. Ltd. Vs CCE Hyderabad 2011 (269) ELT 401 (Tri.-Bang.) The relevant portion of the order of Tecumseh Products India (supra) is reproduced below :- 5. We have considered the submission made by both sides and perused .....

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..... volved in this case is December, 2007. After this date, there is no dispute that the 100% EOU is entitled to avail the cenvat credit and if the said credit cannot be utilized, the 100% EOU can claim the refund under Rule 5 of the Cenvat Credit Rules. It is also undisputed that the 100% EOU is a unit of the very same appellant and there is no separate entity. If the cenvat credit is not transferred .....

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