https://www.taxtmi.com/forum/issue?id=106022 Unutilized CENVAT credit may be transferred on sale or change of ownership only where inputs or capital goods are transferred and are accounted for to the satisfaction of the Deputy Commissioner or Assistant Commissioner; the rule requires verification and accounting rather than an express prior permission, and failure to satisfy the officer exposes claimed credit to reversal. en-us Mon, 26 Aug 2013 15:26:29 +0530 Thu, 23 Jan 2025 15:57:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106022 Unutilized CENVAT credit may be transferred on sale or change of ownership only where inputs or capital goods are transferred and are accounted for to the satisfaction of the Deputy Commissioner or Assistant Commissioner; the rule requires verification and accounting rather than an express prior permission, and failure to satisfy the officer exposes claimed credit to reversal. Discussion-Forum Central Excise Mon, 26 Aug 2013 15:26:29 +0530 https://www.taxtmi.com/forum/issue?id=106022