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    <title>Excise on Within State Finished Goods Transfer</title>
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    <description>Intra state transfers of finished excisable goods require the originating unit to pay central excise duty, while the receiving unit may claim and utilize cenvat credit on the duty paid. Valuation of such related unit clearances follows the transaction value principle and the statutory valuation hierarchy: cost based valuation certified by a cost accountant for consumption in production, and market/comparable price valuation where goods are cleared for sale.</description>
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