Excise Procedure for shifting factory under excise

[Guest]

ABC a firm which is registered in excise is situated in Mumbai Plot A.

ABC has purchased a factory premises at in the same Area Plot B(No change in Range or division of excise)

Now the firm ABC wants to shift to new plot B

its a) inputs (excisable)

b) inputs (non-excisable)

c) FG

d) Semi-FG

e) capital goods (excisable)

f) capital goods (non-excisable)

g) Other consumables / stores & spares etc.

What are the excise related procedures required to shift materials / goods from plot A to plot B

Preferably without any payment of duty

[KASTURI SETHI]

Dear Sh.Ajay Chhajed,

1. You will have to seek new registration in respect of new premises in terms of para no.3.2 of Chapter 2 (Registration) of CBEC's Excise Manual of Supplementary Instructions, 2005. Separate registration is required in respect of separate premises. Exceptions are there but not applicable in your case.

2. Cenvat Credit involved on inputs, capital goods, in process, contained in semi-finished goods can be transferred to newly registered premises under Rule 10 of Cenvat Credit Rules, 2004 with permission of jurisdictional Deputy Commissioner/ A.C. You will have to apply for the same.

3. Regarding transfer of stocks mentioned in your query, you can transfer/shift your all stocks( whether cenvatable or non-cenvatable/non-excisable) on the invoices to be issued from old registered premises to newly registered premises under Rule 11 of Central Excise Rules, 2002. The department has nothing to do with stock of non-excisable goods but you may use the same invoice book for proper accountal of the stock to be transferred.

4. You may immediately surrender the registration certificate in respect of old premises after the completion of shifting process and other formalities required for surrender and cancelling thereof as name and style of the firm remains the same.

If any doubt you may post another query.

AI Summary

Registration requirement: obtain fresh excise registration; transfer cenvat credit and stocks to new premises with proper permissions. Fresh excise registration is required for the new premises; cenvat credit for inputs, capital goods and semi-finished goods may be transferred to the newly registered premises with permission of the jurisdictional officer. Stocks, both excisable and non-excisable, may be transferred by invoicing from the old registered premises to the new premises, and non-excisable goods should be accounted for though not subject to departmental control. After shifting and formalities, surrender the old premises registration if the entity's name and style remain the same.