https://www.taxtmi.com/forum/issue?id=106215 Inter unit transfers impose different excise and CENVAT consequences depending on the goods: inputs transferred 'as such' require reversal or payment equal to CENVAT credit availed; finished goods cleared for further manufacture at another unit require duty assessed on a cost based valuation for captive consumption where independent market prices are unavailable; semi finished goods may allow recipient CENVAT credit if duty is discharged. CENVAT credit cannot be freely transferred between units except in limited circumstances and taxpayers must reverse credit proportionately on input transfers. en-us Mon, 04 Nov 2013 14:02:28 +0530 Thu, 23 Jan 2025 15:57:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106215 Inter unit transfers impose different excise and CENVAT consequences depending on the goods: inputs transferred 'as such' require reversal or payment equal to CENVAT credit availed; finished goods cleared for further manufacture at another unit require duty assessed on a cost based valuation for captive consumption where independent market prices are unavailable; semi finished goods may allow recipient CENVAT credit if duty is discharged. CENVAT credit cannot be freely transferred between units except in limited circumstances and taxpayers must reverse credit proportionately on input transfers. Discussion-Forum Central Excise Mon, 04 Nov 2013 14:02:28 +0530 https://www.taxtmi.com/forum/issue?id=106215