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<h1>Large taxpayers can transfer CENVAT credit between premises under CENVAT Credit Rules, 2004, with conditions on final product clearance.</h1> The statutory provisions outline procedures for large taxpayers regarding CENVAT credit under the CENVAT Credit Rules, 2004. Large taxpayers can transfer inputs or capital goods between registered premises without paying specified amounts, provided the final products are cleared with excise duties or exported within six months. If conditions are unmet, the recipient premises must repay the credit with interest. CENVAT credit can be transferred between registered premises, subject to limitations. Monthly returns are required for each registered premise. Certain notifications exempt these rules, and any pending notices are considered issued by the Large Taxpayer Unit.