Excise duty liability on transfer of all capital goods to a new factory place

[Bhairob Chandra Bor]

Dear Sir,

We need to shift all plant and machinery & other capital goods to our new factory building . We already have the excise registration number for that plant. kindly advice the legal procedures to be full fill under the excise & service tax law. Also advice how the excise duty will be paid and claim at the new factory. though it's a same company. Are there any law for the transferring of all capital assets as it is without paying any excise duty. Is there any sales tax liability? No separate books of account are maintained but we maintain separate registers and ledger accounts for excise duty, cess, higher e.cess etc. kindly advice.

Thanks & Regards,

BCB

AI Summary

Guidance on Excise Duty for Transferring Capital Goods to New Factory: Check Rule 10A of CENVAT Credit Rules, 2004. A company inquires about the excise duty implications when transferring plant, machinery, and other capital goods to a new factory location, despite having an existing excise registration for the new site. They seek guidance on legal procedures under excise and service tax laws, particularly regarding excise duty payment and claims. They also question whether transferring capital assets without paying excise duty is permissible and if there is any sales tax liability. The response advises checking Rule 10A of the CENVAT Credit Rules, 2004 for relevant guidance.