shifting of excise registered premise.

[SARAVANAN RENGACHARY]

we have taken CE registration for a particular building which is on rental. since the place size is not sufficient, we would like hire some other bigger building and continue our excise manufacturing activities from there.

please help us to understand the compliance involved in this....

R. Saravanan.

AI Summary

Premises-specific excise registration requires new registration or intimation and proper CENVAT credit transfer on shifting premises.
Central excise registration is premises-specific and shifting premises requires intimation within 30 days or, if jurisdiction changes, new registration of the new premises and surrender of the old registration; submit Form A 1, factory plan and proof of possession. Transfer of inputs and capital goods under CENVAT requires reversal in old registers and receipt in new registers under Rule 10 with Assistant Commissioner's satisfaction; input service credit need not be physically transferred. Finished goods removals may require duty payment on removal and subsequent credit receipt at the new premises.