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<h1>Transfer of CENVAT credit allowed on relocation or ownership change when inputs or capital goods transfer and are accounted.</h1> Transfer of CENVAT credit is allowed when a manufacturer or provider of output services shifts or transfers a factory or business due to change in ownership, sale, merger, amalgamation, lease or transfer to a joint venture with provision for transfer of liabilities, permitting transfer of unutilized CENVAT credit to the transferee. The transfer is subject to simultaneous transfer of inputs or capital goods and those items being duly accounted for to the satisfaction of the Deputy Commissioner or Assistant Commissioner of Central Excise, and to the statutory time-limit for filing an application, with a permissible extension by the Commissioner in specified circumstances.
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