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Central Excise - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

CENVAT Credit - transfer of credits from one unit to another - ...


CENVAT Credit Transfer Approved for Business Succession at Same Premises; Demand Set Aside Due to Clear Grounds.

November 7, 2019

Case Laws     Central Excise     AT

CENVAT Credit - transfer of credits from one unit to another - The satisfaction of AC or DC or otherwise should also be based on same cogent reasons - when the entire business itself has been transferred at the very same premises to the successor entity, there are no reasons or doubts - Demand set aside.

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