TaxTMI 
TaxTMI 
Dear Expert.
we are Register under Central Excise Act as a manufacture and we are change our premises so what is process ans which rule are applicable and we are not having any type of duty credit on our register.
thanks
Trasnfer of New Premises
08 Nov 2013 
5 Replies 
6566 Views Asked by
Cenvat credit transfer permitted only with physical transfer and accounting of inputs and capital goods to new premises.
A shift of manufacturing premises requires amended or new registration and compliance with Rule 10 to transfer unutilized CENVAT credit, which is permitted only if inputs and capital goods are also transferred and duly accounted for to the satisfaction of the Assistant/Deputy Commissioner. If no CENVAT balance exists, transferred inputs, machinery or finished goods must be cleared by paying excise duty in cash; finished goods do not carry CENVAT credit. The owner should obtain registration at the new site before moving stock, transfer items under excise invoice in the new address, inform the AC/DC, and surrender the old registration with applicable bond. (AI Summary)
A shift of manufacturing premises requires amended or new registration and compliance with Rule 10 to transfer unutilized CENVAT credit, which is permitted only if inputs and capital goods are also transferred and duly accounted for to the satisfaction of the Assistant/Deputy Commissioner. If no CENVAT balance exists, transferred inputs, machinery or finished goods must be cleared by paying excise duty in cash; finished goods do not carry CENVAT credit. The owner should obtain registration at the new site before moving stock, transfer items under excise invoice in the new address, inform the AC/DC, and surrender the old registration with applicable bond. (AI Summary)