Transfer of duty free Machinery one unit to another unit in same organization.

[Anshuman Singh]

Hi,

Can we take prmission form excise deptt. for transfer of duty free machinery one unit to another unit in same organigation.

Whether it not required than can we transfer the same on challan??? please suggest urgently.

If it is required please giude us about excise rule no.

Thanks,

Anshuman Singh

AI Summary

Transfer of duty free machinery permitted within same organization subject to scheme conditions and possible duty equivalent payment.
Where no CENVAT credit was availed, duty free machinery may be transferred on the organization's own challan without permission. If the machinery was obtained under an import/concessional scheme, transfer is governed by that scheme and its notification: EPCG transfers require the receiving unit to be covered or included in the authorization with DGFT/excise intimation; R&D or list based exemptions may prohibit transfer for the notification period. If CENVAT was availed or scheme rules require duty, payment equivalent to CENVAT after depreciation per Rule 3(5A) of CCR is required, subject to transactional value comparison.