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Case Law Details

Case Name : WIPRO Ltd Vs Commissioner of GST & Central Excise (CESTAT Chennai)
Appeal Number : Excise Appeal No.41806 of 2013
Date of Judgement/Order : 05/06/2023
Related Assessment Year :
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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.

Fact

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