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Transfer of Cenvat Credit - Cenvat Credit - Ready Reckoner - Cenvat Credit

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..... VAT credit lying unutilized in his accounts to such transferred, sold, merged, leased or amalgamated factory. (2) If a provider of output service shifts or transfers his business on account of change in ownership or on account of sale, merger, amalgamation, lease or transfer of the business to a joint venture with the specific provision for transfer of liabilities of such business, then, the provider of output service shall be allowed to transfer the CENVAT credit lying unutilized in his account .....

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Transfer of Cenvat Credit - Cenvat Credit - Ready Reckoner - Cenvat Credit

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..... nstead of selling / merging / amalgamating the whole business of the assessee, only one factory is sold or merged or amalgamated with the another unit. Since for the purpose of Excise each factory is independent unit, such transfer is recognized and transfer of Cenvat Credit is permitted. Conditions and procedure for transferring Cenvat Credit Rule 10(3) prescribes the conditions and procedure for transfer of Cenvat Credit as: - Transfer shall be allowed only if the stock of inputs as such or in .....

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Transfer of Cenvat Credit - Cenvat Credit - Ready Reckoner - Cenvat Credit

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