https://www.taxtmi.com/manuals?id=179 Rule 10 permits transfer of unutilized CENVAT credit when a manufacturer or service provider shifts premises or transfers the factory/business by change of ownership, sale, merger, amalgamation, lease or transfer to a joint venture, with specific liability-transfer provisions where applicable. Transfer is allowed only if stock of inputs or capital goods on which credit was availed are transferred along with the factory/business and are duly accounted for to the satisfaction of the Deputy or Assistant Commissioner of Central Excise; prior permission is not expressly required. en-us Sat, 19 Jan 2008 23:16:00 +0530 Tue, 16 Jun 2015 15:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=179 Rule 10 permits transfer of unutilized CENVAT credit when a manufacturer or service provider shifts premises or transfers the factory/business by change of ownership, sale, merger, amalgamation, lease or transfer to a joint venture, with specific liability-transfer provisions where applicable. Transfer is allowed only if stock of inputs or capital goods on which credit was availed are transferred along with the factory/business and are duly accounted for to the satisfaction of the Deputy or Assistant Commissioner of Central Excise; prior permission is not expressly required. Manuals Cenvat Credit Sat, 19 Jan 2008 23:16:00 +0530 https://www.taxtmi.com/manuals?id=179