Asset transfer - cenvat credit rules - excisability.

Dear Members,

Kindly clarify,

If the asset (Capital Good) which has been used for more than 10 years and having WDV value, transferring from Andhra Pradesh Plant to Karnataka plant;

how the rule 3(5A) of CENVAT credit rules applies to this transfer? whether am I require to pay excise duty? If yes under which provison? wat will be my transactional value, because I transferred the same at WDV Value.

Note : Company not registered under LTU provisions of the excise act.

Thank you