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    <title>new unit under same management</title>
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    <description>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.</description>
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      <description>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.</description>
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      <law>Central Excise</law>
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