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of <h1>Manufacturers Can Transfer Unutilized CENVAT Credit During Relocation or Ownership Change Under Specific Conditions</h1> If a manufacturer relocates their factory or transfers it due to ownership changes, sale, merger, lease, or joint venture, they can transfer unutilized CENVAT credit to the new entity. This transfer is contingent upon also transferring the stock of inputs and ensuring these inputs are accounted for to the satisfaction of relevant excise authorities. The transfer must occur within three months of application receipt, though this period can be extended by up to six months by the Principal Commissioner or Commissioner of Central Excise if justified.
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