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CAPITAL GOODS,

This query is : Resolved 
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(Querist)
25 October 2010 Dear Experts,

We have two Units. Both are Registered with Excise. We have imported one Capital goods (machinery) in the Unit-II. We have received the machinery on 23.10.10. Today we want to shift it to Unit No.I. So what is the procedure please let me know.
Thanks and regards

R.Dutta
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Ambadas

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Ambadas (Expert)
26 October 2010 Assuming that you have availed 50% credit at Unit-I, first you will have to avail balance 50% credit. Remove the CG on excise invoice by reversing 100% credit taken. Unit-I can avail credit as per normal procedure on the invoice raised by Unit-II.
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