https://www.taxtmi.com/article/detailed?id=5761 Transfer of unutilized Cenvat credit is allowed on change in ownership, sale, merger, amalgamation, lease or transfer to a joint venture, subject to simultaneous transfer of inputs or capital goods and satisfactory accounting to the Deputy/Assistant Commissioner. Case law confirms transmission of pre-existing credit when stock and registrations align with management and control, and administrative consolidation alone does not negate entitlement. Transfer of additional duty credit between multiple registered premises under a common tax identity requires recording the transfer in rule specified documents, issuing a transfer challan with prescribed particulars, and separate monthly returns by transferring and recipient premises. en-us Sat, 02 Aug 2014 09:28:23 +0530 Sat, 02 Aug 2014 09:28:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5761 Transfer of unutilized Cenvat credit is allowed on change in ownership, sale, merger, amalgamation, lease or transfer to a joint venture, subject to simultaneous transfer of inputs or capital goods and satisfactory accounting to the Deputy/Assistant Commissioner. Case law confirms transmission of pre-existing credit when stock and registrations align with management and control, and administrative consolidation alone does not negate entitlement. Transfer of additional duty credit between multiple registered premises under a common tax identity requires recording the transfer in rule specified documents, issuing a transfer challan with prescribed particulars, and separate monthly returns by transferring and recipient premises. Articles Cenvat Credit Sat, 02 Aug 2014 09:28:23 +0530 https://www.taxtmi.com/article/detailed?id=5761