https://www.taxtmi.com/caselaws?id=120744 Rule 8 of the Cenvat Credit Rules, 2002 permits transfer of unutilised Cenvat credit only when the factory as a whole is shifted to another site or transferred on specified events such as change in ownership, sale, merger, amalgamation, lease or transfer to a joint venture. Where only one unit of a composite manufacturing set-up, such as a spinning plant, is moved and the remaining units continue at the original premises, the credit transfer facility does not apply. A part of a factory cannot be treated as the factory itself for this purpose, so transfer of Cenvat credit was not available on these facts. en-us Tue, 26 Dec 2006 00:00:00 +0530 Thu, 16 May 2019 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120744 Rule 8 of the Cenvat Credit Rules, 2002 permits transfer of unutilised Cenvat credit only when the factory as a whole is shifted to another site or transferred on specified events such as change in ownership, sale, merger, amalgamation, lease or transfer to a joint venture. Where only one unit of a composite manufacturing set-up, such as a spinning plant, is moved and the remaining units continue at the original premises, the credit transfer facility does not apply. A part of a factory cannot be treated as the factory itself for this purpose, so transfer of Cenvat credit was not available on these facts. Case-Laws Central Excise Tue, 26 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120744