https://www.taxtmi.com/forum/issue?id=105958 Change of proprietorship requires surrender of the existing Central Excise registration and application by the new proprietor for fresh registration. Transfer of unutilised CENVAT credit is permitted only if inputs, work-in-process, finished goods or capital goods are transferred with the business and the items on which credit was taken are duly accounted for to the satisfaction of the Deputy/Assistant Commissioner; otherwise the credit lapses. en-us Tue, 06 Aug 2013 10:41:55 +0530 Thu, 23 Jan 2025 15:57:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=105958 Change of proprietorship requires surrender of the existing Central Excise registration and application by the new proprietor for fresh registration. Transfer of unutilised CENVAT credit is permitted only if inputs, work-in-process, finished goods or capital goods are transferred with the business and the items on which credit was taken are duly accounted for to the satisfaction of the Deputy/Assistant Commissioner; otherwise the credit lapses. Discussion-Forum Central Excise Tue, 06 Aug 2013 10:41:55 +0530 https://www.taxtmi.com/forum/issue?id=105958