Can merchant exporter and manufacturer - of same company ?

Unit-1 can transfer the excisable goods with payment of duty to unit-2 and will take the cenvat credit on the basis of invoice issue by unit-1. Unit-2 will export the goods under rule 18 or 19 of central excise rules 2002. 

Sir firstly thanks for the reply.

I know that he can take the route of Rule 18 and 19.

But my question was that whether he can use merchant exporter route with units of same company ?

You can purchase the goods without payment of duty under rule 19 of central excise rules 2002 as an merchant cum manufacturer but it will be complecated.  

Sir I know that is complicated , thats why I raised the query for an experrt opinion.

Pls guide the source to be referred.

Dear Mr. Natesh,

Yes, It is possible . Unit 2 act as a merchant exporter.  Unit 2 will purchase the goods from unit 1 under CT-1 certificate without payment of duty and depached from its premises.

Regards

RP Ananthakumar

Sir Thanks for the reply.

I am also of the same opinion but my seniors are not convinced.

Can you please let me know where can I refer for an evident source of information.

I mean please tell me the Rule/Section where this can be found.