As per Rule 4 of CER,2002 ED is Payable on Removal of Goods. Whether ED will be Paid When Assessee Transfers Capital Goods From One Factory To another factory ?
29 March 2012
sir, my question is not regarding further processing or any kind of job work. my question is "If assessee transfers any goods to another factory(Not for job Work) on which ED is Payable, whether he would be liable to pay ED".Also State the Impact in case of Capital Goods which is being transfered after use & before use.