https://www.taxtmi.com/forum/issue?id=111846 Branch transfers from a manufacturing unit to an affiliated trading location in another state require charging excise duty as on a manufacturer's clearance; manufactured parts' duty-incidence permits passing CENVAT credit when subsequently sold, but bought-out local parts and imported inputs require reversal of any CENVAT/CVD/AED credits on transfer. Valuation follows contemporaneous branch sales under the valuation rules, and invoices should record input removal with references to purchase or import documents showing duty paid. en-us Fri, 28 Apr 2017 10:37:34 +0530 Thu, 23 Jan 2025 15:55:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111846 Branch transfers from a manufacturing unit to an affiliated trading location in another state require charging excise duty as on a manufacturer's clearance; manufactured parts' duty-incidence permits passing CENVAT credit when subsequently sold, but bought-out local parts and imported inputs require reversal of any CENVAT/CVD/AED credits on transfer. Valuation follows contemporaneous branch sales under the valuation rules, and invoices should record input removal with references to purchase or import documents showing duty paid. Discussion-Forum Central Excise Fri, 28 Apr 2017 10:37:34 +0530 https://www.taxtmi.com/forum/issue?id=111846