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

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.