CENVAT Credit - transfer of ownership / sale to another without ...
Central Excise
August 11, 2014
CENVAT Credit - transfer of ownership / sale to another without removal of capital goods goods - would be construed as removal within the meaning of Rule 3(4) of the CENVAT Credit Rules,2004 and CENVAT Credit on the capital goods availed by the transferor is liable to be recovered - AT
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