https://www.taxtmi.com/article/detailed?id=1846 The manufacturer is the person chargeable with excise duty and recovery powers under the charging provisions and their proviso apply only to persons who succeed to a business by transfer or change of ownership during the predecessor's lifetime. Legal heirs who inherit by death or surrender registration are not made personally liable to pay duties due from the deceased; unused CENVAT credit cannot be reclaimed from heirs where there was no in-life transfer creating a successor. en-us Wed, 08 Aug 2012 16:49:04 +0530 Wed, 08 Aug 2012 16:49:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1846 The manufacturer is the person chargeable with excise duty and recovery powers under the charging provisions and their proviso apply only to persons who succeed to a business by transfer or change of ownership during the predecessor's lifetime. Legal heirs who inherit by death or surrender registration are not made personally liable to pay duties due from the deceased; unused CENVAT credit cannot be reclaimed from heirs where there was no in-life transfer creating a successor. Articles Central Excise Wed, 08 Aug 2012 16:49:04 +0530 https://www.taxtmi.com/article/detailed?id=1846