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    <title>GOODS CLEARED UNDER DSIR (R &amp;D) UNIT</title>
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    <description>Where machinery removed under an R&amp;D exemption is to be transferred to an excisable unit, obtain an excise certificate evidencing duty payment so the recipient may claim credit (subject to time limits) and perform proportional Cenvat credit reversal; or effect a return of the equipment to the supplier and re-clear the specific machine to the excisable unit on payment of duty after complying with excise return and re-clearance procedures.</description>
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      <description>Where machinery removed under an R&amp;D exemption is to be transferred to an excisable unit, obtain an excise certificate evidencing duty payment so the recipient may claim credit (subject to time limits) and perform proportional Cenvat credit reversal; or effect a return of the equipment to the supplier and re-clear the specific machine to the excisable unit on payment of duty after complying with excise return and re-clearance procedures.</description>
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