https://www.taxtmi.com/notifications?id=15108 The Commissioner of Central Excise may, on application and subject to conditions, permit transfer of unutilised excise credit in Form RG-23A, RG-23B or RG-23C accounts where change of ownership or change of factory site results from sale, merger, amalgamation or transfer to a joint venture with explicit provision for transfer of liabilities, provided stock of inputs and inputs-in-process are transferred and all credited inputs are accounted for to the Commissioner's satisfaction. en-us Wed, 16 Aug 1995 00:00:00 +0530 Fri, 10 Jul 2009 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=15108 The Commissioner of Central Excise may, on application and subject to conditions, permit transfer of unutilised excise credit in Form RG-23A, RG-23B or RG-23C accounts where change of ownership or change of factory site results from sale, merger, amalgamation or transfer to a joint venture with explicit provision for transfer of liabilities, provided stock of inputs and inputs-in-process are transferred and all credited inputs are accounted for to the Commissioner's satisfaction. Notifications Central Excise Wed, 16 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/notifications?id=15108