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of <h1>Manufacturers with multiple premises can transfer unutilized CENVAT credit under Customs Tariff Act section 3(5) with specific documentation.</h1> A manufacturer or producer with multiple registered premises under a common Permanent Account Number can transfer unutilized CENVAT credit of additional duty under section 3(5) of the Customs Tariff Act between premises. This is done by making an entry in documents maintained under rule 9 and issuing a transfer challan with specific details. The recipient premises can then claim the credit. However, this provision does not apply if the premises benefit from certain specified Central Excise notifications. Manufacturers must submit separate monthly returns for both transferring and recipient premises. This rule was introduced effective April 1, 2012.
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