https://www.taxtmi.com/caselaws?id=205715 Where only the company's name changes and its constitution remains the same, transfer of unutilised Cenvat credit is legally permissible under Rule 9 of the Cenvat Credit Rules, 2004. On that basis, the assessee's claim to carry forward the credit from the erstwhile name was accepted, and the Revenue's challenge on penalty did not survive. en-us Fri, 20 Nov 2009 00:00:00 +0530 Thu, 29 Aug 2013 14:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205715 Where only the company's name changes and its constitution remains the same, transfer of unutilised Cenvat credit is legally permissible under Rule 9 of the Cenvat Credit Rules, 2004. On that basis, the assessee's claim to carry forward the credit from the erstwhile name was accepted, and the Revenue's challenge on penalty did not survive. Case-Laws Service Tax Fri, 20 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205715