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of <h1>Rule 10 of Cenvat Credit Rules 2004: Transfer of CENVAT credit during business relocation or ownership changes.</h1> The Cenvat Credit Rules, 2004, specifically Rule 10, govern the transfer of CENVAT credit when a manufacturer or service provider relocates or transfers their factory or business due to ownership changes, sales, mergers, leases, or joint ventures with liability transfer provisions. The unutilized CENVAT credit can be transferred to the new entity, provided the stock of inputs or capital goods is also transferred and duly accounted for to the satisfaction of the relevant Central Excise authority. The transfer must occur within three months of application receipt, with a possible extension of six months for sufficient cause.
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