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    <title>changing of constitution</title>
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    <description>Change of constitution from a partnership to a proprietorship must be intimated to the excise department and corrected (now online). The available CENVAT credit at the time of transfer may be utilised by the new proprietorship, with excisable stock to be accounted for under existing excise rules.</description>
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      <description>Change of constitution from a partnership to a proprietorship must be intimated to the excise department and corrected (now online). The available CENVAT credit at the time of transfer may be utilised by the new proprietorship, with excisable stock to be accounted for under existing excise rules.</description>
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