CENVAT lying in balance on conversion of EOU to DTA unit is transferable to DTA unit

WIPRO Ltd Vs Commissioner of GST & Central Excise (CESTAT Chennai) CESTAT Chennai held that the CENVAT Credit lying in balance as on the date of de-bonding of 100% EOU and conversion to DTA unit is transferable to the DTA unit. Facts- The appellant is engaged in the manufacture of hydraulic cylinders and pars. They are availing CENVAT credit on inputs, capital goods and input services. M/s. WIPRO Infrastructure Engineering Ltd. which was having central excise registration had an EOU unit which was also engaged in manufacture of hydraulic cylinders. They later got converted into DTA Unit. I...