Wipro Ltd vs Chennai-Iv on 5 June, 2023
The decision in the case
of Jubilant Life Sciences Ltd. Vs. CCE, Thane reported in 2019 (10) TMI
580 was also relied.
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Jubilant Life Sciences Ltd. vs Cce, Thane I on 17 September, 2019
Component Speciality India Pvt Ltd vs Bangalore-I on 23 September, 2024
5. As per the decision of the Tribunal in the matter of Jubilant Life
Sciences Ltd. (supra), DTA unit is entitled for the CENVAT credit
available in the books of accounts at the time of conversion from EOU
unit to DTA. Considering the above, the impugned order is set aside and
the appeal is allowed with consequential relief, if any, as per law.
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