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    <title>Premises Shifting</title>
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    <description>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.</description>
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      <description>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.</description>
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