https://www.taxtmi.com/caselaws?id=349680 The appellate tribunal ruled in favor of the appellant, allowing the transfer of unutilized cenvat credit on the change of ownership/shareholding pattern without the requirement of permission from the jurisdictional authority. The tribunal held that the change in name and shareholding did not constitute a change in ownership as the manufacturing activity continued at the same location under the appellant's operation. Consequently, the tribunal set aside the lower authorities' decision and allowed the appeal. en-us Fri, 06 Oct 2017 00:00:00 +0530 Fri, 27 Apr 2018 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349680 The appellate tribunal ruled in favor of the appellant, allowing the transfer of unutilized cenvat credit on the change of ownership/shareholding pattern without the requirement of permission from the jurisdictional authority. The tribunal held that the change in name and shareholding did not constitute a change in ownership as the manufacturing activity continued at the same location under the appellant's operation. Consequently, the tribunal set aside the lower authorities' decision and allowed the appeal. Case-Laws Central Excise Fri, 06 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349680