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    <title>can we eligible for transfer or refund of Cenvat Credit?</title>
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    <description>Transfer of CENVAT credit is permitted where a manufacturer or service provider shifts or transfers a factory or business due to change in ownership, sale, merger, amalgamation, lease or transfer to a joint venture with transfer of liabilities; the transfer is allowed only if stocks of inputs or capital goods are transferred with the premises and are duly accounted for to the satisfaction of the Deputy Commissioner or Assistant Commissioner of Central Excise.</description>
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      <title>can we eligible for transfer or refund of Cenvat Credit?</title>
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      <description>Transfer of CENVAT credit is permitted where a manufacturer or service provider shifts or transfers a factory or business due to change in ownership, sale, merger, amalgamation, lease or transfer to a joint venture with transfer of liabilities; the transfer is allowed only if stocks of inputs or capital goods are transferred with the premises and are duly accounted for to the satisfaction of the Deputy Commissioner or Assistant Commissioner of Central Excise.</description>
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