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    <title>transfer of finished goods on de-merger.</title>
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    <description>Transfer of excisable finished goods on de merger must be preceded by intimation to and dated acknowledgment from the jurisdictional Range Officer, effected on the regular invoice book with the words &quot;stock transfer&quot; and a reference to the de merger communication, and all shifting documents retained by both units. The transferee may claim Cenvat credit based on that stock transfer invoice after quantification, certification and intimation to the Assistant Commissioner and Range Officer, subject to departmental verification.</description>
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