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Inter unit finished goods transfer

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(Querist)
24 July 2014 Dear sir,
I want to clarify doubt about excise duty.

Unit-a Situated in Gujarat & Unit-b In Tamilnadu

Unit-a transfer Finished goods to Unit-b and Unit-b repack & relabeling the goods & selling.

My question is:
1.Unit-b can avail cenvat credit on Receiving of FG from Unit-a?
2.And provide respective notification for this.
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Arun Kumar Singh

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Arun Kumar Singh (Expert)
24 July 2014 A will send the goods on excisable invoice. B will take the cenvat credit on invoice issued by A.

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