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    <title>Shifting of factory premises</title>
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    <description>The transfer of capital goods and raw material without payment of duty is allowed subject to satisfaction of the Assistant Commissioner/Deputy Commissioner of Central Excise; refer to sub rule 10 of the Cenvat Credit Rule 2004. The Range Superintendent and the excise units at origin and destination should be consulted to ensure procedural compliance when removing inputs, semi finished goods, finished goods, capital goods and other stores between premises.</description>
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      <description>The transfer of capital goods and raw material without payment of duty is allowed subject to satisfaction of the Assistant Commissioner/Deputy Commissioner of Central Excise; refer to sub rule 10 of the Cenvat Credit Rule 2004. The Range Superintendent and the excise units at origin and destination should be consulted to ensure procedural compliance when removing inputs, semi finished goods, finished goods, capital goods and other stores between premises.</description>
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