https://www.taxtmi.com/article/detailed?id=236 Rule 10 permits transfer of unutilized CENVAT credit when a manufacturing unit or service provider shifts site or undergoes change of ownership by sale, merger, amalgamation, lease or transfer to a joint venture, provided inputs (including in-process) or capital goods are transferred with the factory or business and are duly accounted for to the satisfaction of the relevant Central Excise authority; appellate decisions accept transfers where physical movement or satisfactory accountal is demonstrated, and practitioner queries focus on corporate conversion, consolidation of registrations, refunds followed by transfers, and documentary formalities. en-us Mon, 01 Dec 2008 00:00:00 +0530 Thu, 10 Dec 2009 21:38:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=236 Rule 10 permits transfer of unutilized CENVAT credit when a manufacturing unit or service provider shifts site or undergoes change of ownership by sale, merger, amalgamation, lease or transfer to a joint venture, provided inputs (including in-process) or capital goods are transferred with the factory or business and are duly accounted for to the satisfaction of the relevant Central Excise authority; appellate decisions accept transfers where physical movement or satisfactory accountal is demonstrated, and practitioner queries focus on corporate conversion, consolidation of registrations, refunds followed by transfers, and documentary formalities. Articles Cenvat Credit Mon, 01 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=236