Transferring of entire CENVAT credit- closure of one unit - Rule ...
CENVAT Credit Transfer Allowed on Unit Closure u/r 10 Without Prior Permission if Properly Accounted For.
February 21, 2018
Case Laws Central Excise AT
Transferring of entire CENVAT credit- closure of one unit - Rule 10 of the CENVAT Credit Rules - no prior permission is needed - as long as the importer has been accounted to the satisfaction of the department, the credit is transferable - credit cannot be denied. - AT
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