Shifting of material from trading to manufacturing unit

[madhavvan n]

company has 2 separate premises manufacturing / trading and 2 excise licence can material be shifted from trading premises to manufacturing premises and what documnet is required and vice versa

[Madhukar N Hiregange]

If permanent movement - credit whether to be passed is a question. If so a Trading Invoice under Rules to be issued. If not a DC is sufficient.

AI Summary

Shifting of excisable material between trading and manufacturing premises requires Trading Invoice when credit is passed, otherwise delivery challan. Shifting excisable material between separately licensed trading and manufacturing premises requires a Trading Invoice under the rules where the movement is permanent and credit is to be passed; where the movement is not permanent or no credit is transferred, a Delivery Challan suffices.