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Central Excise - Highlights / Catch Notes

Home Highlights March 2016 Year 2016 This

Transfer of Un-utilised cenvat credit balance - amalgamation - ...

March 3, 2016

Case Laws     Central Excise     AT

Transfer of Un-utilised cenvat credit balance - amalgamation - Since the effective date of the transfer is 01.06.2005, which has been specifically mentioned in the order dated 09.10.2006 of the Hon’ble Delhi High Court, there is no scope of transfer of any cenvat credit balance lying in the cenvat credit account of M/s. M/s. Karamchand Appliances Pvt. Ltd. to the appellant prior to such date. - AT

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