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

AI Summary

Guidance on Shifting Materials: Use Trading Invoice for Permanent Moves, Delivery Challan for Temporary Transfers Under Specific Rules. A company with separate manufacturing and trading premises, each holding its own excise license, inquires about the process for shifting materials between these locations. The response clarifies that if the movement of materials is permanent, a trading invoice under specific rules is required to pass credit. If the movement is not permanent, a Delivery Challan (DC) is sufficient for documentation.