Admissibility of un-utilized cenvat credit of DTA unit converted into EOU

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..... Date:23.03.2017 TRADE NOTICE NO. 01/2017 Sub: - Admissibility of un-utilized cenvat credit of DTA unit converted into EOU - Reg. All the members of the Trade/ Industry, Trade associations and Chamber of Commerce are hereby informed that the Circular No. 41/2016- cus dated 30.08.2016 in F. No. DGEP/EOU/18/2008/pt./ 1 to 39 of Central Board of .....

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..... Rules, 1944 by Central Excise Rules, 2002 there is no provision similar to Rule 100 H of CDR, 1944 which prohibits the EOU from availing Cenvat Credit of Inputs/ Capital Goods. 4. Moreover Rule 17 of Central Excise Rules' 2002 which deals with the removal of goods by an EOU, was amended w.e.f. 06-9-2004 to allow use of Cenvat credit for payment of duty by an EOU. Rule 10 of Cenv .....

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