https://www.taxtmi.com/forum/issue?id=106223 A shift of manufacturing premises requires amended or new registration and compliance with Rule 10 to transfer unutilized CENVAT credit, which is permitted only if inputs and capital goods are also transferred and duly accounted for to the satisfaction of the Assistant/Deputy Commissioner. If no CENVAT balance exists, transferred inputs, machinery or finished goods must be cleared by paying excise duty in cash; finished goods do not carry CENVAT credit. The owner should obtain registration at the new site before moving stock, transfer items under excise invoice in the new address, inform the AC/DC, and surrender the old registration with applicable bond. en-us Fri, 08 Nov 2013 10:54:17 +0530 Thu, 23 Jan 2025 15:57:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106223 A shift of manufacturing premises requires amended or new registration and compliance with Rule 10 to transfer unutilized CENVAT credit, which is permitted only if inputs and capital goods are also transferred and duly accounted for to the satisfaction of the Assistant/Deputy Commissioner. If no CENVAT balance exists, transferred inputs, machinery or finished goods must be cleared by paying excise duty in cash; finished goods do not carry CENVAT credit. The owner should obtain registration at the new site before moving stock, transfer items under excise invoice in the new address, inform the AC/DC, and surrender the old registration with applicable bond. Discussion-Forum Central Excise Fri, 08 Nov 2013 10:54:17 +0530 https://www.taxtmi.com/forum/issue?id=106223