https://www.taxtmi.com/forum/issue?id=110119 Where no CENVAT credit was availed, duty free machinery may be transferred on the organization's own challan without permission. If the machinery was obtained under an import/concessional scheme, transfer is governed by that scheme and its notification: EPCG transfers require the receiving unit to be covered or included in the authorization with DGFT/excise intimation; R&D or list based exemptions may prohibit transfer for the notification period. If CENVAT was availed or scheme rules require duty, payment equivalent to CENVAT after depreciation per Rule 3(5A) of CCR is required, subject to transactional value comparison. en-us Fri, 01 Apr 2016 10:42:20 +0530 Thu, 23 Jan 2025 15:56:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110119 Where no CENVAT credit was availed, duty free machinery may be transferred on the organization's own challan without permission. If the machinery was obtained under an import/concessional scheme, transfer is governed by that scheme and its notification: EPCG transfers require the receiving unit to be covered or included in the authorization with DGFT/excise intimation; R&D or list based exemptions may prohibit transfer for the notification period. If CENVAT was availed or scheme rules require duty, payment equivalent to CENVAT after depreciation per Rule 3(5A) of CCR is required, subject to transactional value comparison. Discussion-Forum Central Excise Fri, 01 Apr 2016 10:42:20 +0530 https://www.taxtmi.com/forum/issue?id=110119