Transfer of CENVAT Credit - closure of Delhi unit & merger with ...

Central Excise

September 9, 2020

Transfer of CENVAT Credit - closure of Delhi unit & merger with its Baddi unit - Rule 10 of CCR - prima-facie with respect to claim of the appellant or request for transfer of cenvat credit from Delhi unit to Baddi unit requires that a finding to be recorded by the Central Excise Authority having jurisdiction over the Baddi unit to record the finding of transfer / shifting of Delhi unit to Baddi and to record a further finding in regard to transfer of inputs or capital goods etc. and proper accountal of the same. - AT

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Transfer of CENVAT Credit - closure of Delhi unit & merger with ...

Central Excise

September 9, 2020

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