Premises Shifting

[palaniappan thirukalathiappan]

Dear All,

We are going to shift our unit from one premises to another falling under same commissionerate, but change in Division and Range.  Also in ACES we have updated the changes.  There is no change in ECC number. 

We need to move the matterial (All inputs & Capital goods, no FG) to our new premises.  How to make the challn or DC./Inoice for shifting of material to avoid CEX audit and Transit problems.  Please guide.

Thanks & Regards

SRINIVAS

[Suresh Kumar Agareal]

You can issue invoices showing Nil duty payment for transferring the goods/inputs from old premises to new premises. At the new premises you can also transfer the Cenvat credit avialable in the old premises and intimate the fact to the Divisional Officer/or may seek his permission to avaii the Cenvat credit.

                                                                       S.K.Agarwal

AI Summary

Cenvat credit transfer permitted when shifting premises; issue nil-duty invoices and notify divisional officer to preserve credit. Where a unit shifts premises within the same commissionerate but to a different Division and Range and the ECC remains unchanged, issue invoices/challans showing nil duty for transfer of inputs and capital goods, and transfer the available Cenvat credit to the new premises. Intimate the Divisional Officer or seek permission to avail the transferred Cenvat credit at the receiving location to preserve credit continuity and avoid transit or audit complications.