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    <description>If a branch office will issue cenvatable invoices in a new location it must obtain fresh registration for that branch; if the branch will pass on or utilize cenvat credit arising at that branch, the branch must be registered to enable such credit transfer or utilization. No fresh registration is required where the branch does not issue cenvatable invoices or engage in cenvat-creditable transactions.</description>
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      <description>If a branch office will issue cenvatable invoices in a new location it must obtain fresh registration for that branch; if the branch will pass on or utilize cenvat credit arising at that branch, the branch must be registered to enable such credit transfer or utilization. No fresh registration is required where the branch does not issue cenvatable invoices or engage in cenvat-creditable transactions.</description>
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