A Co. wants to close its business from delhi and start its bisiness in mumbai( i.e change in place o business of Co.) how can a Co utilise its cenvat credit which it has carried forward( i.e which is unutilised) in the last return i.e 01-10-2007 to 31-03-2008.
22 August 2008
In case of change of place, i dont believe there will be any difficulty in claiming Cenvat Credit as the manufacturer is the same and the Unique code will also be the same