Advance Authorisation for applicants multi units

4.5

Transfer of any duty free material imported or procured against with advance authorisation from one unit of the company to another unit of the same company for manufacturing purpose shall be done with the prior intimation to the jurisdictional Excise Authorities with a clear understanding that no benefit of CENVAT shall be claimed on such transferred inputs. In case of non excisable company/products, the units should maintain a proper record of the same. However to avail the facility, all such units should be available in the IEC certificate and follow the rules and regulation of Central Excise for jobwork.

In the case of Large Taxpayer Units (LTUs) having multiple units, transfer of duty free raw material imported against the Advance Authorisation may be permitted from one unit of the company to another unit, without following the job work procedure, after fulfillment of the export obligation subject to the condition that no CENVAT benefit has been claimed on the transferred inputs and the addresses of all such units are listed in the IEC issued to the LTUs.

(Above para has been added vide PN.NO. 15/2006, DT. 31/05/2006)