Shifting stock under Excise within the same firm

[Kratant Khandelwal]

Dear All,

I would like some light on the following:

We are a trading concern registered under excise. We are shifting warehouses. The branch firm holds the same TIN, but ECC no is different. Will we become the second stage dealer after issuing the invoice from one branch to the other or will we remain the first stage dealer? Please explain the logic behind it as well.

Much Appreciated.

Kratant Khandelwal

AI Summary

Premises-specific registration: stock transfers between warehouses are not sales and require separate excise registration and intimation.
Physical movement of excisable goods between warehouses of the same firm, when documented as a stock transfer and not a sale, does not by itself convert the transferor into a second stage dealer. Each depot or godown requires a separate excise registration/ECC and an intimation to the department when particulars change. If differential prices apply on clearance from different warehouses, the price variance may give rise to excise duty liability.