Case Law Details
Case Name : Alfred Berg & Co. (I) Pvt. Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai)
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Courts :
All CESTAT CESTAT Chennai
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Alfred Berg & Co. (I) Pvt. Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai)
No refund of outstanding CENVAT credit after closure of factory
The CESTAT, Chennai in M/s. Alfred Berg & Co., (I) Pvt. Ltd. v. The Commissioner of GST and Central Excise [Excise Appeal No. 41009/2018 dated August 02, 2023] held that no refund of unutilized CENVAT credit after stopping manufacturing due to sale of business to another company.
Facts:
M/s. Alfred Berg & Co., (I) Pvt. Ltd. (“the Appellant”) was a manufacturer who had stopped their manufacturing activities and sold the asse...
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