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Central Excise - Highlights / Catch Notes

Home Highlights June 2023 Year 2023 This

Transfer of Credit - Merger of two units - transfer of CENVAT ...

Central Excise

June 7, 2023

Transfer of Credit - Merger of two units - transfer of CENVAT credit which was lying in Plant – I, which was earlier an EOU unit to their merged DTA unit - the demand cannot sustain - transfer of credit allowed - AT

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  2. Transfer of cenvat credit – Amalgamation of Companies – there was no question of transfer of any Cenvat credit balance lying in the Cenvat credit - stay granted - AT

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