Transfer of credit - Rule 10 of CENVAT Credit Rules - merging of ...

CENVAT Credit Transfer in Mergers Simplified: No Separate Permission Needed u/r 10 for Capital Goods Credit Transfer.

February 9, 2019

Case Laws Central Excise AT

Transfer of credit - Rule 10 of CENVAT Credit Rules - merging of units - availment of credit on capital goods - Rule 10 do not mandate for any separate written permission from jurisdictional authorities - credit allowed.

View Source

← Previous Next →

Transfer of credit - Rule 10 of CENVAT Credit Rules - merging of ...

CENVAT Credit Transfer in Mergers Simplified: No Separate Permission Needed u/r 10 for Capital Goods Credit Transfer.

February 9, 2019

Case Laws Central Excise AT

You may also like:

CENVAT Credit - transfer of unutilized credit, on shifting of factory - Transfer of unutilized credit also denied on the ground that appellants have shifted on inputs...

Transfer of CENVAT Credit to lessee unit - Rule 10 of CCR 2004 - On going through the entire agreement, it is clear that there is consensus ad idem to transfer the...

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 capital goods to sister unit (transfer of business) - Rule 3 (5) of the Cenvat Credit Rules, 2004 - The conditionalities of Rule 10 given in sub-rule (3)...

Transfer of Cenvat Credit on transfer of capital goods - Rule 10 - another factory of the manufacturer was not under Cenvat Scheme - demand confirmed - HC

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...

CENVAT Credit - transfer of one unit / part of Business - merger of company - transitional credit - Rule 10(2) of CCR, 2004 squarely covers such cases also.

Cenvat credit claims on spare parts considered as capital goods were rejected u/ss 11B and 12B of the Cenvat Excise Act. As per the definition of "Inputs" in Rule 2(k)...

CENVAT Credit - capital goods - case of department is that since the appellant has transferred the credit from Mumbai to Surat the same is not eligible to them on the...

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

Cenvat credit on capital goods - No credit was availed in the initial (first) year - Whole of the credit (100% credit) was availed in the subsequent year - There is...

Transfer of credit due to change in ownership - As per rule 10(3) of the Cenvat Credit Rules 2004 there is no requirement to take prior permission to take Cenvat Credit...

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...

Taxability in the hands of partners v/s firm - transfer of capital asset by firm to partners - There is no merit in the arguments advanced by assessee, that transfer of...

Transfer of utilisation of CENVAT credit - the manufacturer is allowed transfer of cenvat credit lying un-utilized in his accounts, to such, transferred, sold, merged,...

Quick Updates: