TaxTMI 
TaxTMI 
We are manufacturing plastic injection moulded goods. If we starts a new manufacturing unit (with the funds of excisting unit) just 1KM around the unit how should we move articles to the new unit for manufacturing. The unit is under the same management, no seperate bank account, no seperate employees account and sales tax registered as branch. What forms required and credit should reverse.
new unit under same management
27 Jan 2012 
3 Replies 
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Inter-unit movement of excisable goods may require debiting CENVAT credit or use of job-work DC and JJ compliance.
Inter-unit transfers of excisable goods between units under common management require either excise removal documentation (job-work DC where applicable) or debiting the CENVAT credit for goods sent; the receiving unit must be registered and branch-transfer procedures and JJ forms should be used for local tax compliance, with options to treat work as job-work (job-worker returns with DC and charges service tax) or to raise internal billing and debit CENVAT to simplify matching and credit treatment. (AI Summary)
Inter-unit transfers of excisable goods between units under common management require either excise removal documentation (job-work DC where applicable) or debiting the CENVAT credit for goods sent; the receiving unit must be registered and branch-transfer procedures and JJ forms should be used for local tax compliance, with options to treat work as job-work (job-worker returns with DC and charges service tax) or to raise internal billing and debit CENVAT to simplify matching and credit treatment. (AI Summary)