https://www.taxtmi.com/forum/issue?id=4242 Transfer of CENVAT credit is permitted when a factory or business is shifted or transferred due to change of ownership, sale, merger, amalgamation, lease or transfer to a joint venture, allowing unutilized credit to move to the transferee. This transfer is conditional on the stock of inputs and capital goods being transferred with the factory or business premises and those inputs and capital goods being duly accounted for to the satisfaction of the Deputy Commissioner or Assistant Commissioner of Central Excise; accordingly, obtaining the authority's permission is advisable. en-us Sun, 10 Jun 2012 12:55:35 +0530 Thu, 23 Jan 2025 15:58:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4242 Transfer of CENVAT credit is permitted when a factory or business is shifted or transferred due to change of ownership, sale, merger, amalgamation, lease or transfer to a joint venture, allowing unutilized credit to move to the transferee. This transfer is conditional on the stock of inputs and capital goods being transferred with the factory or business premises and those inputs and capital goods being duly accounted for to the satisfaction of the Deputy Commissioner or Assistant Commissioner of Central Excise; accordingly, obtaining the authority's permission is advisable. Discussion-Forum Central Excise Sun, 10 Jun 2012 12:55:35 +0530 https://www.taxtmi.com/forum/issue?id=4242