https://www.taxtmi.com/caselaws?id=124747 The Tribunal granted a waiver of pre-deposit and stayed the recovery in a case involving the transfer of Cenvat credit from an old unit to a newly incorporated unit. The Tribunal found that the old unit's Cenvat credit could not be transferred to the new unit due to the nature of incorporation, despite the appellant's argument that it was a mere change of name. The appeal was allowed to proceed, with the Tribunal acknowledging the need for a thorough examination of all aspects involved. en-us Wed, 06 Aug 2008 00:00:00 +0530 Fri, 05 Oct 2012 12:47:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124747 The Tribunal granted a waiver of pre-deposit and stayed the recovery in a case involving the transfer of Cenvat credit from an old unit to a newly incorporated unit. The Tribunal found that the old unit's Cenvat credit could not be transferred to the new unit due to the nature of incorporation, despite the appellant's argument that it was a mere change of name. The appeal was allowed to proceed, with the Tribunal acknowledging the need for a thorough examination of all aspects involved. Case-Laws Central Excise Wed, 06 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124747