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2017 (10) TMI 835 - CESTAT AHMEDABADTransfer of CENVAT credit - change of ownership - whether permission is required from the jurisdictional authority and is it mandatory for availment of Cenvat credit? - Rule 10 of CCR - Held that: - PAN number and ECC number which were held by Multi Pack System was the same, even ownership of the said Multi Pack System has been changed to the Appellant herein - the unit has undergone only a change in the name. It is also on record that the manufacturing activity under Central Excise registration number of Multi Pack System was the at very same place and subsequently, continued in the same place in the name of the Appellant herein. Rule 10(1) clearly indicates that if there is transfer of the factory due to change in ownership, the manufacturer shall be allowed to transfer the Cenvat credit lying unutilized to such transfer merged manufacturer - If the Appellant is functioning under different name and style from the very same place, mere change in shareholding pattern being accompanied by the change in the name of the transferor i.e. Multi Pack System cannot be said as change in ownership. Appeal allowed - decided in favor of appellant.
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