TaxTMI 
TaxTMI 
CENVAT Credit Transfer Approved for Business Succession at Same Premises; Demand Set Aside Due to Clear Grounds.
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....CENVAT Credit - transfer of credits from one unit to another - The satisfaction of AC or DC or otherwise should also be based on same cogent reasons - when the entire business itself has been transferred at the very same premises to the successor entity, there are no reasons or doubts - Demand set aside.....