https://www.taxtmi.com/acts?id=16097 Transfer of unutilised CENVAT credit of additional duty under sub-section (5) of section 3 of the Customs Tariff Act is allowed between registered premises of a manufacturer or producer sharing a common PAN by making an entry in records under rule 9 and issuing a transfer challan with specified particulars, subject to exclusion where both premises avail certain listed notifications; recipient premises may take credit on the basis of the transfer challan. en-us Sun, 18 Mar 2012 18:08:10 +0530 Sun, 18 Mar 2012 18:08:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16097 Transfer of unutilised CENVAT credit of additional duty under sub-section (5) of section 3 of the Customs Tariff Act is allowed between registered premises of a manufacturer or producer sharing a common PAN by making an entry in records under rule 9 and issuing a transfer challan with specified particulars, subject to exclusion where both premises avail certain listed notifications; recipient premises may take credit on the basis of the transfer challan. Act-Rules Central Excise Sun, 18 Mar 2012 18:08:10 +0530 https://www.taxtmi.com/acts?id=16097